Ind. Admin. Code tit. 45, r. 2.2-8-7
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 7. The wholesaler or manufacturer is required to obtain a retail merchants' certificate for each place of business making exempt purchases, and which are listed on the application.
(Department of State Revenue; Ch. 8, Reg. 6-2.5-8-3(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 66)