Exemption certificates
Sec. 8. (a) A person, authorized under subsection (b), who makes
a purchase in a transaction which is exempt from the state gross retail
and use taxes, may issue an exemption certificate to the seller instead
of paying the tax. The person shall issue the certificate on forms and
in the manner prescribed by the department. A seller accepting a
proper exemption certificate under this section has no duty to collect
or remit the state gross retail or use tax on that purchase.
(b) The following are the only persons authorized to issue
exemption certificates:
(1) retail merchants, wholesalers, and manufacturers, who are
registered with the department under this chapter;
(2) organizations which are exempt from the state gross retail
tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26 and
which are registered with the department under this chapter; and
(3) other persons who are exempt from the state gross retail tax
with respect to any part of their purchases.
(c) The department may also allow a person to issue a blanket
exemption certificate to cover exempt purchases over a stated period
of time. The department may impose conditions on the use of the
blanket exemption certificate and restrictions on the kind or category
of purchases that are exempt.
As added by Acts 1980, P.L.52, SEC.1.
Last modified: May 28, 2006