45 IAC 2.2-8-2
45 IAC 2.2-8-2 Registered retail merchants' certificate; requirements
Cite as Ind. Admin. Code tit. 45, r. 2.2-8-2
Sec. 2. To obtain a registered retail merchants' certificate the merchant is required to fill out an application provided by the Indiana
Department of Revenue, Central Registration Section;
(1) Pay a registration fee;
(2) Obtain a certificate for each place of business; and
(3) Provide security, if required by the Department, pursuant to Regulation 6-2.5-6-12.