6-2.5-9-1. Exemption certificates; unlawful issuance or acceptance; offenses

IN Code § 6-2.5-9-1 (2019) (N/A)
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Sec. 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.

(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.