45 IAC 2.2-8-5 - Out-of-state registration
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 5.
(a) An
out-of-state merchant may register with the Indiana Department of Revenue to
collect and remit the Indiana use tax on sales to Indiana purchasers. The
Indiana purchaser then pays the Indiana use tax on the sale to those merchants
who are properly registered.
(b)
The proper application for obtaining the out-of-state registration form is form
DB-001. When the application is completed and returned to the Department, a
registration number will be issued and the sales and use tax reporting form
(ST-103) will be mailed regularly. No charge is made for the out-of-state use
tax permit, however, only those businesses located outside Indiana may qualify
for such registration.
(c) Upon
receiving the certificate, the out-of-state retail merchant becomes subject to
the same conditions and duties as an Indiana retail merchant and must then
collect the use tax due on all sales of tangible personal property that he
knows is intended for use in Indiana.
Notes
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