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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 2.2-8-13

Exemption certificates; authorization

Official textiac.iga.in.govlast amended

Sec. 13. The following are the only persons authorized to issue exemption certificates:

# (1)

Retail merchants, wholesalers, and manufacturers, who are registered with the Department under this chapter [45 IAC

2.2-8];

# (2)

Organizations which are exempt from the state gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC

6-2.5-5-26 and which are registered with the Department under this chapter [45 IAC 2.2-8]; and

# (3)

Other persons who are exempt from the state gross retail tax with respect to any part of their purchases.

(Department of State Revenue; Ch. 8, Reg. 6-2.5-8-8(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 67)

Amendment history

(Department of State Revenue; Ch. 8, Reg. 6-2.5-8-8(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 67)

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Nearby sections (25 sections)
  1. 2.2-8-1 · Registered retail merchants' certificate
  2. 2.2-8-2 · Registered retail merchants' certificate; requirements
  3. 2.2-8-3 · Supplemental application
  4. 2.2-8-4 · Registered retail merchants' certificate; use tax
  5. 2.2-8-5 · Out-of-state registration
  6. 2.2-8-6 · Valid exemption certificate
  7. 2.2-8-7 · Retail merchants' certificate; each place of business
  8. 2.2-8-8 · Exempt organizations; certificate
  9. 2.2-8-9 · Outstanding tax warrants
  10. 2.2-8-10 · Revocation of certificate; notice
  11. 2.2-8-11 · Revocation of certificate required
  12. 2.2-8-12 · Exemption certificates
  13. 2.2-8-13 · Exemption certificates; authorization
  14. 2.2-8-14 · Blanket exemption certificates
  15. 2.2-8-15 · Direct payment permits
  16. 2.2-8-16 · Direct payment permits; application
  17. 2.2-8-17 · Direct payment permits; contractors
  18. 2.2-8-18 · Revocation of direct payment permit
  19. 2.2-9-1 · Exemption certificate; unlawful issuance or acceptance
  20. 2.2-9-2 · Penalties; individuals
  21. 2.2-9-3 · Penalties; retail merchants
  22. 2.2-9-4 · Responsible officer liability
  23. 2.2-9-5 · Inclusion in the price or absorption of the tax; offense
  24. 2.2-9-6 · Penalties; retail merchants; false advertisement
  25. 2.2-9-7 · Vehicle license, aircraft or watercraft registration; payment…
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