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

45 IAC 2.2-8-16

Direct payment permits; application

Official textiac.iga.in.govlast amended

Sec. 16. (a) The direct payment permit must be applied for, and is normally issued only in those instances where it is shown that it is

impossible at the time of purchase to determine whether or not the materials will be used for an exempt purpose. The holder of such a permit is

required to furnish his suppliers with a copy of the permit, and the permit must be renewed annually.

(b) The retail merchant who sells to a customer who furnishes a copy of a direct payment permit is not required to collect sales tax; but

must retain a copy of the permit in his file.

(c) A direct payment permit is not a declaration that the issuer is entitled to exemption, but is rather a declaration that the issuer will remit

use tax on any purchase on which sales tax was due.

Amendment history

(Department of State Revenue; Ch. 8, Reg. 6-2.5-8-9(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 67)

Source: view the official text

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  23. 2.2-10-1 · Miscellaneous (Repealed)
  24. 2.2-10-2 · Gross income tax law; application (Repealed)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