Consolidated filing
Sec. 3. If a retail merchant, wholesaler, or manufacturer holds
multiple certificates under IC 6-2.5-8 in order to make retail
transactions at more than one (1) store or location, the retail
merchant may apply for departmental permission to file a
consolidated state gross retail and use tax return for all those stores
and locations. If the department allows the consolidated filing, the
retail merchant, wholesaler, or manufacturer must keep sufficient
records to allow the department to determine the separate state gross
retail and use tax liability for each store or location and to show any
information that the department requires on the consolidated return.
As added by Acts 1980, P.L.52, SEC.1.
Last modified: May 28, 2006