Sec. 9. (a) A retail merchant, manufacturer, or wholesaler who is registered under this chapter may apply for a direct payment permit. The department may issue the permit subject to such conditions as it deems reasonable. A permit issued under this subsection does not expire and is valid unless revoked under subsection (c).
(b) A person who possesses a direct payment permit may, at the time of a retail transaction, issue a direct payment certificate to a retail merchant instead of paying the state gross retail or use tax to that merchant. If the person issues a direct payment certificate, the person must then pay the tax on that purchase directly to the department. A retail merchant who receives a direct payment certificate has no duty to collect or remit the state gross retail or use tax on that transaction.
(c) The department may revoke a direct payment certificate, without cause, at any time.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.87-1989, 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