Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 8 - Registration
Section 8-2 - Registered retail merchants' certificate; requirements
Universal Citation: 45 IN Admin Code 8-2
Current through March 20, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 2.
To obtain a registered retail merchants' certificate the merchant is required to fill out an application provided by the Indiana Department of Revenue, Central Registration Section;
(1) Pay a registration fee;
(2) Obtain a certificate for each place of business; and
(3) Provide security, if required by the Department, pursuant to Regulation 6-2.5-6-12.
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