45 IAC 2.2-8-13 - Exemption certificates; authorization
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 13.
The following are the only persons authorized to issue exemption certificates:
(1) Retail
merchants, wholesalers, and manufacturers, who are registered with the
Department under this chapter [ 45 IAC 2.2-8 ];
(2) Organizations which are exempt from the
state gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26 and
which are registered with the Department under this chapter [ 45 IAC
2.2-8 ]; and
(3) Other
persons who are exempt from the state gross retail tax with respect to any part
of their purchases.
Notes
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