45 IAC 2.2-8-1
45 IAC 2.2-8-1 Registered retail merchants' certificate
Cite as Ind. Admin. Code tit. 45, r. 2.2-8-1
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)].