45 IAC 2.2-8-4 - Registered retail merchants' certificate; use tax

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5-3-1; IC 6-2.5-8-1

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.

Notes

45 IAC 2.2-8-4

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