Indiana Code — Title 6 (Taxation)
IC 6-2.5-9-1
Exemption certificates; unlawful issuance or acceptance;
Official textiga.in.govlast amended
offenses
Sec. 1.
# (a)
A person who issues an exemption certificate, with the intention of unlawfully avoiding the payment of the state gross retail or use tax, commits a Class B misdemeanor.
# (b)
A person who accepts an exemption certificate with the intention of helping the issuer unlawfully avoid paying the state gross retail or use tax, commits a Class B misdemeanor.
As added by Acts 1980, P.L.52, SEC.1.
Amendment history
As added by Acts 1980, P.L.52, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-8-2 · Repealed
- 6-2.5-8-3 · Repealed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- 6-2.5-8-10 · Repealed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- 6-2.5-9-5 · Repealed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
- 6-2.5-9-9 · Declaratory judgment action; retail merchant that lacks a
- 6-2.5-9-10 · Refund claims; retail merchant that lacks a physical…
- 6-2.5-9-11 · Findings of general assembly
- 6-2.5-10-1 · Collected revenue; distribution and use