Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-8-6
Valid exemption certificate
Official textiac.iga.in.govlast amended
Sec. 6. (a) A manufacturer or wholesaler may register with the Department so that he may issue valid exemption certificates when making
an exempt purchase. The registered retail merchants' certificate number is necessary to complete a valid exemption certificate.
(b) A manufacturer or wholesaler, wishing to register, must apply in the same manner and pay the same fee as a retail merchant under
Regulation 6-2.5-8-1 [45 IAC 2.2-8-1 through 45 IAC 2.2-8-5].
Amendment history
(Department of State Revenue; Ch. 8, Reg. 6-2.5-8-3(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 66)
Source: view the official text
Nearby sections (25 sections)
- 2.2-7-1 · Display of price on pump
- 2.2-7-2 · Rate of tax
- 2.2-7-3 · Collection by retail merchant
- 2.2-7-4 · Exempt transactions; refund procedures for cash transactions
- 2.2-7-5 · Exempt transactions; refunds, procedures for credit…
- 2.2-7-6 · Reports; payments, deductions
- 2.2-7-7 · Payments and deductions
- 2.2-8-1 · Registered retail merchants' certificate
- 2.2-8-2 · Registered retail merchants' certificate; requirements
- 2.2-8-3 · Supplemental application
- 2.2-8-4 · Registered retail merchants' certificate; use tax
- 2.2-8-5 · Out-of-state registration
- 2.2-8-6 · Valid exemption certificate
- 2.2-8-7 · Retail merchants' certificate; each place of business
- 2.2-8-8 · Exempt organizations; certificate
- 2.2-8-9 · Outstanding tax warrants
- 2.2-8-10 · Revocation of certificate; notice
- 2.2-8-11 · Revocation of certificate required
- 2.2-8-12 · Exemption certificates
- 2.2-8-13 · Exemption certificates; authorization
- 2.2-8-14 · Blanket exemption certificates
- 2.2-8-15 · Direct payment permits
- 2.2-8-16 · Direct payment permits; application
- 2.2-8-17 · Direct payment permits; contractors
- 2.2-8-18 · Revocation of direct payment permit