Sec. 3. (a) A manufacturer or wholesaler may register with the department as a purchaser of property in exempt transactions. A manufacturer or wholesaler wishing to register must apply in the same manner and pay the same fee as a retail merchant under section 1 of this chapter.
(b) Upon receiving the application and fee, the department may issue a manufacturer's or wholesaler's certificate for each place of business listed on the application. Each certificate shall contain a serial number and the location of the place of business for which it is issued.
As added by Acts 1980, P.L.52, SEC.1.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
6-2.5-8-0.3. Intent of General Assembly Adding Sections 8.5 and 11 of This Chapter
6-2.5-8-1. Registered Retail Merchant's Certificate; Application; Filing Fee
6-2.5-8-3. Manufacturer's or Wholesaler's Certificate
6-2.5-8-4. Exempt Organizations; Certificate
6-2.5-8-5. Duration of Certificate
6-2.5-8-6. Outstanding Tax Warrants; Prohibition
6-2.5-8-8. Exemption Certificates
6-2.5-8-8.5. Commercial Printing Sales
6-2.5-8-9. Direct Payment Permit
6-2.5-8-11. Commercial Printing Contracts
6-2.5-8-12. Contract With Call Center Operator; Effect on Duty to Collect Tax