Exemption certificates; authorization

Authority: IC 6-8.1-3-3 Affected: IC 6-2.5 Sec. 13. The following are the only persons authorized to issue exemption certificates: (1) Retail merchants, wholesalers, and manufacturers, who are registered with the Department under this chapter [ 45 IAC 2.2-8 ]; (2) Organizations which are exempt from the state gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26 and which are registered with the Department under this chapter [ 45 IAC 2.2-8 ]; and (3) Other persons who are exempt from the state gross retail tax with respect to any part of their purchases. (Department of State Revenue; Ch. 8, Reg. 6-2.5-8-8(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 67)