Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 8 - Registration
Section 8-7 - Retail merchants' certificate; each place of business
Universal Citation: 45 IN Admin Code 8-7
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 7.
The wholesaler or manufacturer is required to obtain a retail merchants' certificate for each place of business making exempt purchases, and which are listed on the application.
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