Ind. Admin. Code tit. 45, § 2.2-8-1 - Registered Retail Merchants' Certificate

Current as of January 1, 1970
45 Iac 2.2-8-1 - Registered Retail Merchants' Certificate
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45 IAC 2.2-8-1 Registered retail merchants' certificate

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

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) 45IAC2.2−1−1(n)45 IAC 2.2-1-1(n).

A "retail transaction" is defined in Regulation 6-2.5-1-2(a)(010) 45IAC2.2−1−1(c)45 IAC 2.2-1-1(c).

(Department of State Revenue; Ch. 8, Reg. 6-2.5-8-1(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 65)

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