Indiana Code — Title 6 (Taxation)
IC 6-2.5-8-9
Direct payment permit
Sec. 9.
# (a)
A retail merchant, manufacturer, or wholesaler who is registered under this chapter may apply for a direct payment permit. The department may issue the permit subject to such conditions as it deems reasonable. A permit issued under this subsection does not expire and is valid unless revoked under subsection (c).
# (b)
A person who possesses a direct payment permit may, at the time of a retail transaction, issue a direct payment certificate to a retail merchant instead of paying the state gross retail or use tax to that merchant. If the person issues a direct payment certificate, the person must then pay the tax on that purchase directly to the department. A retail merchant who receives a direct payment certificate has no duty to collect or remit the state gross retail or use tax on that transaction.
# (c)
The department may revoke a direct payment certificate, without cause, at any time.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.87-1989, SEC.1.
Amendment history
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.87-1989, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-7-14 · Repealed
- 6-2.5-7-15 · Repealed
- 6-2.5-8-0.3 · Intent of general assembly adding sections 8.5 and 11 of…
- 6-2.5-8-1 · Registered retail merchant's certificate; application;…
- 6-2.5-8-2 · Repealed
- 6-2.5-8-3 · Repealed
- 6-2.5-8-4 · Exempt organizations; certificate
- 6-2.5-8-5 · Duration of certificate
- 6-2.5-8-6 · Outstanding tax warrants; prohibition
- 6-2.5-8-7 · Revocation of certificate; payment by check, credit card,…
- 6-2.5-8-8 · Exemption certificates
- 6-2.5-8-8.5 · Commercial printing sales
- 6-2.5-8-9 · Direct payment permit
- 6-2.5-8-10 · Repealed
- 6-2.5-8-11 · Commercial printing contracts
- 6-2.5-8-12 · Contract with call center operator; effect on duty to…
- 6-2.5-9-1 · Exemption certificates; unlawful issuance or acceptance;
- 6-2.5-9-2 · Failure to register or renew registration; transaction after
- 6-2.5-9-3 · Personal liability of holder of taxes in trust; failure to…
- 6-2.5-9-3.5 · Expired
- 6-2.5-9-4 · Inclusion of tax in displayed price; offer to assume or…
- 6-2.5-9-5 · Repealed
- 6-2.5-9-6 · Vehicle and watercraft title or aircraft registration;…
- 6-2.5-9-7 · Removing or altering sign posted by department; failure to
- 6-2.5-9-8 · Records; inspection; falsification; offenses