Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 8 - Registration
Section 8-6 - Valid exemption certificate
Universal Citation: 45 IN Admin Code 8-6
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 6.
(a) A manufacturer or wholesaler may register with the Department so that he may issue valid exemption certificates when making an exempt purchase. The registered retail merchants' certificate number is necessary to complete a valid exemption certificate.
(b) A manufacturer or wholesaler, wishing to register, must apply in the same manner and pay the same fee as a retail merchant under Regulation 6-2.5-8-1 [ 45 IAC 2.2-8-1 through 45 IAC 2.2-8-5 ].
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