Statutes, codes, and regulations
Indiana Code
Title 6 - TAXATIONArticle 2.5 - STATE GROSS RETAIL AND USE TAXES
Chapter 9 - ENFORCEMENT AND PENALTIES
Section 6-2.5-9-2 - Failure to register or renew registration; transaction after revocation or suspension of certificate; offense

Ind. Code § 6-2.5-9-2

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Current through P.L. 171-2024
Section 6-2.5-9-2 - Failure to register or renew registration; transaction after revocation or suspension of certificate; offense

A retail merchant who makes a retail transaction without having applied for or obtained a registered retail merchant's certificate or a renewal of a registered retail merchant's certificate or after the retail merchant's certificate has been revoked or suspended by the department commits a Class A misdemeanor.

IC 6-2.5-9-2

Amended by P.L. 293-2013, SEC. 11, eff. 7/1/2013.
As added by Acts1980 , P.L. 52, SEC.1. Amended by P.L. 26-1985, SEC.6.