Registered retail merchant's certificate
Sec. 1. (a) A retail merchant may not make a retail transaction in
Indiana, unless he has applied for a registered retail merchant's
certificate.
(b) A retail merchant may obtain a registered retail merchant's
certificate by filing an application with the department and paying a
registration fee of twenty-five dollars ($25) for each place of
business listed on the application. The retail merchant shall also
provide such security for payment of the tax as the department may
require under IC 6-2.5-6-12.
(c) The retail merchant shall list on the application the location
(including the township) of each place of business where he makes
retail transactions. However, if the retail merchant does not have a
fixed place of business, he shall list his residence as his place of
business. In addition, a public utility may list only its principal
Indiana office as its place of business for sales of public utility
commodities or service, but the utility must also list on the
application the places of business where it makes retail transactions
other than sales of public utility commodities or service.
(d) Upon receiving a proper application, the correct fee, and the
security for payment, if required, the department shall issue to the
retail merchant a separate registered retail merchant's certificate for
each place of business listed on the application. Each certificate shall
bear a serial number and the location of the place of business for
which it is issued.
(e) If a retail merchant intends to make retail transactions during
a calendar year at a new Indiana place of business, he must file a
supplemental application and pay the fee for that place of business.
(f) A retail merchant engaged in business in Indiana as defined in
IC 6-2.5-3-1(c) who makes retail transactions that are only subject to
the use tax must obtain a registered retail merchant's certificate
before making those transactions. The retail merchant may obtain the
certificate by following the same procedure as a retail merchant
under subsections (b) and (c), except that the retail merchant must
also include on the application:
(1) the names and addresses of the retail merchant's principal
employees, agents, or representatives who engage in Indiana in
the solicitation or negotiation of the retail transactions;
(2) the location of all of the retail merchant's places of business
in Indiana, including offices and distribution houses; and
(3) any other information that the department requests.
(g) The department may permit an out-of-state retail merchant to
collect the use tax. However, before the out-of-state retail merchant
may collect the tax, he must obtain a registered retail merchant's
certificate in the manner provided by this section. Upon receiving the
certificate, the out-of-state retail merchant becomes subject to the
same conditions and duties as an Indiana retail merchant and must
then collect the use tax due on all sales of tangible personal property
that he knows is intended for use in Indiana.
(h) The department shall submit to the township assessor before
July 15 of each year:
(1) the name of each retail merchant that has newly obtained a
registered retail merchant's certificate between March 2 of the
preceding year and March 1 of the current year for a place of
business located in the township; and
(2) the address of each place of business of the taxpayer in the
township.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1982,
P.L.50, SEC.1; P.L.42-1984, SEC.4; P.L.57-1985, SEC.2;
P.L.2-1997, SEC.23.
Last modified: May 28, 2006