Partnertax.ai
Start free trial →

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

45 IAC 2.2-8-4

Registered retail merchants' certificate; use tax

Official textiac.iga.in.govlast amended

Sec. 4. If a retail merchant engaged in business in Indiana as defined ic [sic.] IC 6-2.5-3-1(c) makes retail transactions

that are only subject to the use tax, the retail merchant is required to obtain a registered retail merchants' certificate before making those transactions.

In order to obtain the certificate the retail merchant is required to:

# (1)

Follow same procedure as stated in IC 6-2.5-8-1(b) and (c), and

# (2)

Also include on the application:

# (A)

The names and addresses of the retail merchants' principal employees, agents, or representatives who are engaged in Indiana in the

solicitation or negotiation of the retail transactions;

# (B)

The location of all of the retail merchants' places of business in Indiana, including offices and distribution houses; and

# (C)

Any other information that the Department requests.

(Department of State Revenue; Ch. 8, Reg. 6-2.5-8-1(f)(010); filed Dec 1, 1982, 10:35 am: 6 IR 65)

Amendment history

(Department of State Revenue; Ch. 8, Reg. 6-2.5-8-1(f)(010); filed Dec 1, 1982, 10:35 am: 6 IR 65)

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 2.2-6-16 · Collection allowance; those not entitled
  2. 2.2-6-17 · Energy assistance deductions
  3. 2.2-7-1 · Display of price on pump
  4. 2.2-7-2 · Rate of tax
  5. 2.2-7-3 · Collection by retail merchant
  6. 2.2-7-4 · Exempt transactions; refund procedures for cash transactions
  7. 2.2-7-5 · Exempt transactions; refunds, procedures for credit…
  8. 2.2-7-6 · Reports; payments, deductions
  9. 2.2-7-7 · Payments and deductions
  10. 2.2-8-1 · Registered retail merchants' certificate
  11. 2.2-8-2 · Registered retail merchants' certificate; requirements
  12. 2.2-8-3 · Supplemental application
  13. 2.2-8-4 · Registered retail merchants' certificate; use tax
  14. 2.2-8-5 · Out-of-state registration
  15. 2.2-8-6 · Valid exemption certificate
  16. 2.2-8-7 · Retail merchants' certificate; each place of business
  17. 2.2-8-8 · Exempt organizations; certificate
  18. 2.2-8-9 · Outstanding tax warrants
  19. 2.2-8-10 · Revocation of certificate; notice
  20. 2.2-8-11 · Revocation of certificate required
  21. 2.2-8-12 · Exemption certificates
  22. 2.2-8-13 · Exemption certificates; authorization
  23. 2.2-8-14 · Blanket exemption certificates
  24. 2.2-8-15 · Direct payment permits
  25. 2.2-8-16 · Direct payment permits; application
Full table of contents →