45 IAC 2.2-8-13 Exemption certificates; authorization

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.