Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 2.2 - SALES AND USE TAX
Rule 45 IAC 2.2-8 - Registration
Section 45 IAC 2.2-8-7 - Retail merchants' certificate; each place of business

45 Ind. Admin. Code 2.2-8-7

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Current through November 6, 2024
Section 45 IAC 2.2-8-7 - Retail merchants' certificate; each place of business

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 7.

The wholesaler or manufacturer is required to obtain a retail merchants' certificate for each place of business making exempt purchases, and which are listed on the application.

45 IAC 2.2-8-7

Department of State Revenue; Ch. 8, Reg. 6-2.5-8-3 b (010); filed Dec 1, 1982, 10:35 am: 6 IR 66