§ 1

Ind. Code § 6-2.5-9-1

Exemption certificates; unlawful issuance or acceptance; offenses

  1. (a) A person who issues an exemption certificate, with the intention of unlawfully avoiding the payment of the state gross retail or use tax, commits a Class B misdemeanor.

  2. (b) A person who accepts an exemption certificate with the intention of helping the issuer unlawfully avoid paying the state gross retail or use tax, commits a Class B misdemeanor.

    As added by Acts 1980, P.L.52, SEC.1.

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