Registered retail merchants' certificate

Authority: IC 6-8.1-3-3 Affected: IC 6-2.5 Sec. 1. Without a retail merchants' certificate, a retail merchant may not make a retail transaction in Indiana. A "retail merchant" is defined in Regulation 6-2.5-1-8(010) [ 45 IAC 2.2-1-1 (n)] . A "retail transaction" is defined in Regulation 6-2.5-1-2(a)(010) [ 45 IAC 2.2-1-1 (c)] . (Department of State Revenue; Ch. 8, Reg. 6-2.5-8-1(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 65)