Direct payment permit
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.
Last modified: May 28, 2006