Valid exemption certificate

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 ] . (Department of State Revenue; Ch. 8, Reg. 6-2.5-8-3(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 66)