Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 1. Without a retail merchants' certificate, a retail merchant may not make a retail transaction in Indiana.

A "retail merchant" is defined in Regulation 6-2.5-1-8(010) [45 IAC 2.2-1-1(n)].

A "retail transaction" is defined in Regulation 6-2.5-1-2(a)(010) [45 IAC 2.2-1-1(c)].

(Department of State Revenue; Ch. 8, Reg. 6-2.5-8-1(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 65)