45 IAC 2.2-8-4 Registered retail merchants' certificate; use tax

Sec. 4. If a retail merchant engaged in business in Indiana as defined ic [sic.] IC 6-2.5-3-1(c) makes retail transactions that are only subject to the use tax, the retail merchant is required to obtain a registered retail merchants' certificate before making those transactions. In order to obtain the certificate the retail merchant is required to: (1) Follow same procedure as stated in IC 6-2.5-8-1(b) and (c), and (2) Also include on the application: (A) The names and addresses of the retail merchants' principal employees, agents, or representatives who are engaged in Indiana in the solicitation or negotiation of the retail transactions; (B) The location of all of the retail merchants' places of business in Indiana, including offices and distribution houses; and (C) Any other information that the Department requests.