Manufacturer's or wholesaler's certificate
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.
Last modified: May 28, 2006