45 IAC 2.2-8-2 Registered retail merchants' certificate; requirements

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

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.

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