6-2.5-8-3. Manufacturer's or wholesaler's certificate

IN Code § 6-2.5-8-3 (2019) (N/A)
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Sec. 3. (a) A manufacturer or wholesaler may register with the department as a purchaser of property in exempt transactions. A manufacturer or wholesaler wishing to register must apply in the same manner and pay the same fee as a retail merchant under section 1 of this chapter.

(b) Upon receiving the application and fee, the department may issue a manufacturer's or wholesaler's certificate for each place of business listed on the application. Each certificate shall contain a serial number and the location of the place of business for which it is issued.

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