Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 9 - Enforcement and Penalties
Section 9-3 - Penalties; retail merchants
Universal Citation: 45 IN Admin Code 9-3
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 3.
(a) A retail merchant who makes a retail transaction without having applied for or obtained a registered retail merchants' certificate or a renewal of a registered retail merchants' certificate commits a Class B infraction.
(b) As provided in IC 35-50-4-3[Repealed by P.L. 108-1981, SECTION 40.]: A person who commits a Class B infraction shall be fined not more than one thousand dollars ($1,000).
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