CHAPTER 8. REGISTRATION
IC 6-2.5-8
Chapter 8. Registration
IC 6-2.5-8-1
Registered retail merchant's certificate
Sec. 1. (a) A retail merchant may not make a retail transaction inIndiana, unless the retail merchant has applied for a registered retailmerchant's certificate.
(b) A retail merchant may obtain a registered retail merchant'scertificate by filing an application with the department and paying aregistration fee of twenty-five dollars ($25) for each place ofbusiness listed on the application. The retail merchant shall alsoprovide such security for payment of the tax as the department mayrequire 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 the retailmerchant makes retail transactions. However, if the retail merchantdoes not have a fixed place of business, the retail merchant shall listthe retail merchant's residence as the retail merchant's place ofbusiness. In addition, a public utility may list only its principalIndiana office as its place of business for sales of public utilitycommodities or service, but the utility must also list on theapplication the places of business where it makes retail transactionsother than sales of public utility commodities or service.
(d) Upon receiving a proper application, the correct fee, and thesecurity for payment, if required, the department shall issue to theretail merchant a separate registered retail merchant's certificate foreach place of business listed on the application. Each certificate shallbear a serial number and the location of the place of business forwhich it is issued.
(e) If a retail merchant intends to make retail transactions duringa calendar year at a new Indiana place of business, the retailmerchant must file a supplemental application and pay the fee forthat place of business.
(f) A registered retail merchant's certificate is valid for two (2)years after the date the registered retail merchant's certificate isoriginally issued or renewed. If the retail merchant has filed allreturns and remitted all taxes the retail merchant is currentlyobligated to file or remit, the department shall renew the registeredretail merchant's certificate within thirty (30) days after theexpiration date, at no cost to the retail merchant.
(g) The department may not renew a registered retail merchantcertificate of a retail merchant who is delinquent in remitting salesor use tax. The department, at least sixty (60) days before the date onwhich a retail merchant's registered retail merchant's certificateexpires, shall notify a retail merchant who is delinquent in remittingsales or use tax that the department will not renew the retailmerchant's registered retail merchant's certificate.
(h) A retail merchant engaged in business in Indiana as defined inIC 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 certificatebefore making those transactions. The retail merchant may obtain thecertificate by following the same procedure as a retail merchantunder subsections (b) and (c), except that the retail merchant mustalso include on the application:
(1) the names and addresses of the retail merchant's principalemployees, agents, or representatives who engage in Indiana inthe solicitation or negotiation of the retail transactions;
(2) the location of all of the retail merchant's places of businessin Indiana, including offices and distribution houses; and
(3) any other information that the department requests.
(i) The department may permit an out-of-state retail merchant tocollect the use tax. However, before the out-of-state retail merchantmay collect the tax, the out-of-state retail merchant must obtain aregistered retail merchant's certificate in the manner provided by thissection. Upon receiving the certificate, the out-of-state retailmerchant becomes subject to the same conditions and duties as anIndiana retail merchant and must then collect the use tax due on allsales of tangible personal property that the out-of-state retailmerchant knows is intended for use in Indiana.
(j) Except as provided in subsection (k), the department shallsubmit to the township assessor, or the county assessor if there is notownship assessor for the township, before July 15 of each year:
(1) the name of each retail merchant that has newly obtained aregistered retail merchant's certificate between March 2 of thepreceding year and March 1 of the current year for a place ofbusiness located in the township or county; and
(2) the address of each place of business of the taxpayer in thetownship or county.
(k) If the duties of the township assessor have been transferred tothe county assessor as described in IC 6-1.1-1-24, the departmentshall submit the information listed in subsection (j) to the countyassessor.
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; P.L.111-2006, SEC.1; P.L.219-2007, SEC.91;P.L.146-2008, SEC.316.
IC 6-2.5-8-2
Repealed
(Repealed by P.L.158-1986, SEC.8.)
IC 6-2.5-8-3
Manufacturer's or wholesaler's certificate
Sec. 3. (a) A manufacturer or wholesaler may register with thedepartment as a purchaser of property in exempt transactions. Amanufacturer or wholesaler wishing to register must apply in thesame manner and pay the same fee as a retail merchant under section1 of this chapter.
(b) Upon receiving the application and fee, the department may
issue a manufacturer's or wholesaler's certificate for each place ofbusiness listed on the application. Each certificate shall contain aserial number and the location of the place of business for which itis issued.
As added by Acts 1980, P.L.52, SEC.1.
IC 6-2.5-8-4
Exempt organizations; certificate
Sec. 4. (a) An organization, exempt from the state gross retail taxunder IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26, may registerwith the department as a purchaser of property in exempttransactions. An exempt organization wishing to register must file anapplication listing its principal location, but the organization is notrequired to pay the fee.
(b) Upon receiving the application, the department may issue anexempt organization certificate containing a serial number and theprincipal location of the exempt organization.
As added by Acts 1980, P.L.52, SEC.1.
IC 6-2.5-8-5
Duration of certificate
Sec. 5. A certificate issued under section 3 or 4 of this chapter isvalid so long as the business or exempt organization is in existence.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1982,P.L.50, SEC.2; P.L.111-2006, SEC.2.
IC 6-2.5-8-6
Outstanding tax warrants; prohibition
Sec. 6. The department may not issue a certificate under thischapter, if that issuance is prohibited under IC 6-8.1-3-16.
As added by Acts 1980, P.L.52, SEC.1. Amended byP.L.332-1989(ss), SEC.15.
IC 6-2.5-8-7
Revocation of certificate; notice; reinstatement
Sec. 7. (a) The department may, for good cause, revoke acertificate issued under section 1, 3, or 4 of this chapter. However,the department must give the certificate holder at least five (5) daysnotice before it revokes the certificate under this subsection.
(b) The department shall revoke a certificate issued under section1, 3, or 4 of this chapter if, for a period of three (3) years, thecertificate holder fails to:
(1) file the returns required by IC 6-2.5-6-1; or
(2) report the collection of any state gross retail or use tax onthe returns filed under IC 6-2.5-6-1.
However, the department must give the certificate holder at least five(5) days notice before it revokes the certificate.
(c) The department may, for good cause, revoke a certificateissued under section 1 of this chapter after at least five (5) daysnotice to the certificate holder if: (1) the certificate holder is subject to an innkeeper's tax underIC 6-9; and
(2) a board, bureau, or commission established under IC 6-9files a written statement with the department.
(d) The statement filed under subsection (c) must state that:
(1) information obtained by the board, bureau, or commissionunder IC 6-8.1-7-1 indicates that the certificate holder has notcomplied with IC 6-9; and
(2) the board, bureau, or commission has determined thatsignificant harm will result to the county from the certificateholder's failure to comply with IC 6-9.
(e) The department shall revoke or suspend a certificate issuedunder section 1 of this chapter after at least five (5) days notice to thecertificate holder if:
(1) the certificate holder owes taxes, penalties, fines, interest,or costs due under IC 6-1.1 that remain unpaid at least sixty(60) days after the due date under IC 6-1.1; and
(2) the treasurer of the county to which the taxes are duerequests the department to revoke or suspend the certificate.
(f) The department shall reinstate a certificate suspended undersubsection (e) if the taxes and any penalties due under IC 6-1.1 arepaid or the county treasurer requests the department to reinstate thecertificate because an agreement for the payment of taxes and anypenalties due under IC 6-1.1 has been reached to the satisfaction ofthe county treasurer.
(g) The department shall revoke a certificate issued under section1 of this chapter after at least five (5) days notice to the certificateholder if the department finds in a public hearing by a preponderanceof the evidence that the certificate holder has violated IC 35-45-5-3,IC 35-45-5-3.5, or IC 35-45-5-4.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1982,P.L.50, SEC.3; P.L.65-1988, SEC.1; P.L.46-1991, SEC.7;P.L.88-1995, SEC.10; P.L.227-2007, SEC.58.
IC 6-2.5-8-8
Exemption certificates
Sec. 8. (a) A person, authorized under subsection (b), who makesa purchase in a transaction which is exempt from the state gross retailand use taxes, may issue an exemption certificate to the seller insteadof paying the tax. The person shall issue the certificate on forms andin the manner prescribed by the department. A seller accepting aproper exemption certificate under this section has no duty to collector remit the state gross retail or use tax on that purchase.
(b) The following are the only persons authorized to issueexemption certificates:
(1) retail merchants, wholesalers, and manufacturers, who areregistered with the department under this chapter;
(2) organizations which are exempt from the state gross retailtax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26 andwhich are registered with the department under this chapter; and (3) other persons who are exempt from the state gross retail taxwith respect to any part of their purchases.
(c) The department may also allow a person to issue a blanketexemption certificate to cover exempt purchases over a stated periodof time. The department may impose conditions on the use of theblanket exemption certificate and restrictions on the kind or categoryof purchases that are exempt.
(d) A seller that accepts an incomplete exemption certificateunder subsection (a) is not relieved of the duty to collect gross retailor use tax on the sale unless the seller obtains:
(1) a fully completed exemption certificate; or
(2) the relevant data to complete the exemption certificate;
within ninety (90) days after the sale.
(e) If a seller has accepted an incomplete exemption certificateunder subsection (a) and the department requests that the sellersubstantiate the exemption, within one hundred twenty (120) daysafter the department makes the request the seller shall:
(1) obtain a fully completed exemption certificate; or
(2) prove by other means that the transaction was not subject tostate gross retail or use tax.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.145-2007,SEC.8.
IC 6-2.5-8-8.5
Commercial printing sales
Sec. 8.5. A commercial printer is not required to collect or remitthe state gross retail or use tax from a customer that has no duty toregister as a retail merchant under this article, if the customerfurnishes the commercial printer with a statement declaring that thetangible personal property sold by the commercial printer to thecustomer will be resold in the ordinary course of the customer'sbusiness without changing the form of the property.
As added by P.L.70-1993, SEC.4.
IC 6-2.5-8-9
Direct payment permit
Sec. 9. (a) A retail merchant, manufacturer, or wholesaler who isregistered under this chapter may apply for a direct payment permit.The department may issue the permit subject to such conditions as itdeems reasonable. A permit issued under this subsection does notexpire and is valid unless revoked under subsection (c).
(b) A person who possesses a direct payment permit may, at thetime of a retail transaction, issue a direct payment certificate to aretail merchant instead of paying the state gross retail or use tax tothat merchant. If the person issues a direct payment certificate, theperson must then pay the tax on that purchase directly to thedepartment. A retail merchant who receives a direct paymentcertificate has no duty to collect or remit the state gross retail or usetax 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.
IC 6-2.5-8-10
Repealed
(Repealed by P.L.211-2007, SEC.49.)
IC 6-2.5-8-11
Commercial printing contracts
Sec. 11. Notwithstanding any other provision of this article, thefollowing shall not cause a person that has contracted with acommercial printer for printing to have a duty to register as a retailmerchant or to collect or remit the state gross retail or use taximposed by this article:
(1) The ownership or leasing by that person of tangible orintangible property located at the Indiana premises of thecommercial printer.
(2) The sale by that person of property of any kind produced atand shipped or distributed from the Indiana premises of thecommercial printer.
(3) The activities of any kind performed by or on behalf of thatperson at the Indiana premises of the commercial printer.
(4) The activities of any kind performed by the commercialprinter in Indiana for or on behalf of that person.
As added by P.L.70-1993, SEC.5.
IC 6-2.5-8-12
Contract with call center operator; effect on duty to collect tax
Sec. 12. (a) Notwithstanding any other provision of this article,the following do not cause a person that has contracted with a callcenter operator for a telephone service to have a duty to register asa retail merchant or to collect or remit the state gross retail or use taximposed by this article:
(1) The ownership or leasing by the person of tangible orintangible property that is:
(A) located at the Indiana premises of the call centeroperator;
(B) used to provide or assist directly with the provision of atelephone service as described in subsection (c); and
(C) not held for sale, shipment, or distribution in response toorders received as a result of a telephone service provided bythe call center operator.
(2) The activities of any kind performed by or on behalf of theperson at the Indiana premises of the call center operator.
(3) The activities of any kind performed by the call centeroperator in Indiana for or on behalf of the person.
(b) Tangible or intangible property that is:
(1) owned or leased by a person that has contracted with a callcenter operator for a telephone service; (2) located at the premises of the call center operator;
(3) used to provide or assist directly with the provision of atelephone service as described in subsection (c); and
(4) not held for sale, shipment, or distribution in response toorders received as a result of a telephone service provided bythe call center operator;
shall not be considered to be, or to create, an office, a place ofdistribution, a sales location, a sample location, a warehouse, astorage place, or other place of business maintained, occupied, orused in any way by the person. For purposes of this section, a callcenter operator with which a person has contracted for a telephoneservice shall not be considered to be in any way a representative, anagent, a salesman, a canvasser, or a solicitor for the person.
(c) For purposes of this section, a telephone service includessoliciting orders by telephone, accepting orders by telephone, andmaking and receiving any other telephone calls.
As added by P.L.65-2003, SEC.1.