45 IAC 2.2-8-6
45 IAC 2.2-8-6 Valid exemption certificate
Cite as Ind. Admin. Code tit. 45, r. 2.2-8-6
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].