Ind. Code ch. 6-2.5-8

Ind. Code ch. 6-2.5-8
in effect

Ind. Code § 6-2.5-8-0.3 Intent of general assembly adding sections 8.5 and 11 of this chapter

Sec. 0.3. It is the intent of the general assembly that the addition of sections 8.5 and 11 of this chapter by P.L.70-1993 be construed liberally in favor of persons, corporations, partnerships, or other entities contracting with commercial printers. As added by P.L.220-2011, SEC.137.

Ind. Code § 6-2.5-8-1 Registered retail merchant's certificate; application; filing fee

Sec. 1. (a) A retail merchant may not make a retail transaction in Indiana, unless the retail merchant has applied for a registered retail merchant's certificate. (b) A retail merchant may obtain a registered retail merchant's certificate by filing an application with the department and paying a registration fee of twenty-five dollars ($25) for each place of business listed on the application. The retail merchant shall also provide such security for payment of the tax as the department may require under IC 6-2.5-6-12. (c) The retail merchant shall list on the application the location (including the township) of each place of business where the retail merchant makes retail transactions. However, if the retail merchant does not have a fixed place of business, the retail merchant shall list the retail merchant's residence as the retail merchant's place of business. In addition, a public utility may list only its principal Indiana office as its place of business for sales of public utility commodities or service, but the utility must also list on the application the places of business where it makes retail transactions other than sales of public utility commodities or service. (d) Upon receiving a proper application, the correct fee, and the security for payment, if required, the department shall issue to the retail merchant a separate registered retail merchant's certificate for each place of business listed on the application. Each certificate shall bear a serial number and the location of the place of business for which it is issued. (e) The department may deny an application for a registered retail merchant's certificate if the applicant's business is owned, operated, managed, or otherwise controlled by a person who the department has determined: (1) failed to: (A) file all tax returns or information reports with the department for listed taxes; or (B) pay all taxes, penalties, and interest to the department for listed taxes; and (2) the business of the person who has failed to file all tax returns or information reports under subdivision (1)(A) or who has failed to pay all taxes, penalties, and interest under subdivision (1)(B) is substantially similar to the business of the applicant. (f) If a retail merchant intends to make retail transactions during a calendar year at a new Indiana place of business, the retail merchant must file a supplemental application and pay the fee for that place of business. (g) Except as provided in subsection (i), a registered retail merchant's certificate is valid for two (2) years after the date the registered retail merchant's certificate is originally issued or renewed. If the retail merchant has filed all returns and remitted all listed taxes that the retail merchant is currently obligated to file or remit, the department shall renew the registered retail merchant's certificate within thirty (30) days after the expiration date, at no cost to the retail merchant. Before issuing or renewing the registered retail merchant certification, the department may require the following to be provided: (1) The names and addresses of the retail merchant's principal employees, agents, or representatives. (2) The location of all of the retail merchant's places of business in Indiana, including offices and distribution houses. (3) Any other information that the department requests. (h) The department may not renew a registered retail merchant certificate of a retail merchant who has not filed all returns and remitted all listed taxes that the retail merchant is currently obligated to file or remit. The department, at least sixty (60) days before the date on which a retail merchant's registered retail merchant's certificate expires, shall notify a retail merchant who has not filed all returns and remitted all listed taxes that the retail merchant is currently obligated to file or remit that the department will not renew the retail merchant's registered retail merchant's certificate. (i) If: (1) a retail merchant has been notified by the department that the retail merchant has not filed all returns and remitted all listed taxes that the retail merchant is currently obligated to file or remit in accordance with subsection (h); and (2) the retail merchant files all returns and pays the outstanding liability before the expiration of the retail merchant's registered retail merchant's certificate; the department shall renew the retail merchant's registered retail merchant's certificate for one (1) year. (j) The department may permit an out-of-state retail merchant to collect the gross retail tax in instances where the retail merchant has not met the threshold in IC 6-2.5-2-1(d). However, before the out-of-state retail merchant may collect the tax, the out-of-state retail merchant must obtain a registered retail merchant's certificate in the manner provided by this section. Upon receiving the certificate, the out-of-state retail merchant becomes subject to the same conditions and duties as an Indiana retail merchant and must then collect the gross retail tax due on all retail transactions that the out-of-state retail merchant knows are sourced to Indiana pursuant to IC 6-2.5-13-1. (k) Except as provided in subsection (l), the department shall submit to the township assessor, or the county assessor if there is no township assessor for the township, before January 15 of each year: (1) the name of each retail merchant that has newly obtained a registered retail merchant's certificate during the preceding year for a place of business located in the township or county; (2) the address of each place of business of the taxpayer in the township or county described in subdivision (1); (3) the name of each retail merchant that: (A) held a registered retail merchant's certificate at any time during the preceding year for a place of business located in the township or county; and (B) had ceased to hold the registered retail merchant's certificate at the end of the preceding year for the place of business; and (4) the address of each place of business described in subdivision (3). (l) If the duties of the township assessor have been transferred to the county assessor as described in IC 6-1.1-1-24, the department shall submit the information listed in subsection (k) to the county assessor. As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1982, P.L.50, SEC.1; P.L.42-1984, SEC.4; P.L.57-1985, SEC.2; P.L.2-1997, SEC.23; P.L.111-2006, SEC.1; P.L.219-2007, SEC.91; P.L.146-2008, SEC.316; P.L.172-2011, SEC.51; P.L.293-2013(ts), SEC.10; P.L.245-2015, SEC.19; P.L.212-2018(ss), SEC.19; P.L.234-2019, SEC.5; P.L.146-2020, SEC.16; P.L.165-2021, SEC.70; P.L.118-2024, SEC.9.

Ind. Code § 6-2.5-8-4 Exempt organizations; certificate

Sec. 4. (a) An organization, exempt from the state gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26, may register with the department as a purchaser of property in exempt transactions. An exempt organization wishing to register must file an application listing its principal location, but the organization is not required to pay the fee. (b) Upon receiving the application, the department may issue an exempt organization certificate containing a serial number and the principal location of the exempt organization. As added by Acts 1980, P.L.52, SEC.1.

Ind. Code § 6-2.5-8-5 Duration of certificate

Sec. 5. A certificate issued under section 4 of this chapter is valid so long as the business or exempt organization is in existence. As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1982, P.L.50, SEC.2; P.L.111-2006, SEC.2; P.L.194-2023, SEC.5.

Ind. Code § 6-2.5-8-6 Outstanding tax warrants; prohibition

Sec. 6. The department may not issue a certificate under this chapter, if that issuance is prohibited under IC 6-8.1-3-16. As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.332-1989(ss), SEC.15.

Ind. Code § 6-2.5-8-7 Revocation of certificate; payment by check, credit card, debit card, or electronic fund transfer; notice; reinstatement

Sec. 7. (a) The department may, for good cause, revoke a certificate issued under this chapter. However, the department must give the certificate holder at least five (5) days notice before it revokes the certificate under this subsection. Good cause for revocation may include the following: (1) Failure to: (A) file a return required under this chapter or for any tax collected for the state in trust; or (B) remit any tax collected for the state in trust. (2) Being charged with a violation of any provision under IC 35. (3) Being subject to a court order under IC 7.1-2-6-7, IC 32-30-6-8, IC 32-30-7, or IC 32-30-8. (4) Being charged with a violation of IC 23-15-12. (5) The certificate holder or an officer, a director, a manager, or a partner of the certificate holder has been convicted for an offense under IC 35-48-4 and the conviction involved the sale of or the offer to sell, in the normal course of business, a synthetic drug (as defined in IC 35-31.5-2-321), a synthetic drug lookalike substance (as defined in IC 35-31.5-2-321.5 (before its repeal on July 1, 2019)), a controlled substance analog (as defined in IC 35-48-1.1-8), or a substance represented to be a controlled substance (as described in IC 35-48-4-4.6) by a retail merchant in a place of business for which the retail merchant has been issued a registered retail merchant's certificate under this chapter. (6) The certificate holder or an officer, a director, a manager, or a partner of the certificate holder has a judgment for a violation of IC 35-48-4-10.5 (before its repeal on July 1, 2019) as an infraction and the violation involved the sale of or the offer to sell, in the normal course of business, a synthetic drug or a synthetic drug lookalike substance by a retail merchant in a place of business for which the retail merchant has been issued a registered retail merchant's certificate under this chapter. (7) The certificate holder or an officer, a director, a manager, or a partner of the certificate holder has been convicted for an offense under IC 35-45-5-3, IC 35-45-5-3.5, or IC 35-45-5-4. (8) The retail merchant has defaulted on a payment plan for a listed tax that was entered into prior to the date of the most recent renewal of its retail merchant's certificate. The department may revoke a certificate under subdivision (2) before a criminal adjudication or without a criminal charge being filed. If the department gives notice of an intent to revoke based on an alleged violation of subdivision (2), the department shall hold a public hearing to determine whether good cause exists. A person that has a certificate revoked pursuant to subdivision (2), (5), (6), or (7) must wait one (1) year from the date of the revocation before reapplying for a certificate. The department may issue the certificate upon reapplication or hold a hearing to determine whether good cause exists for denying the application for a certificate. (b) The department may revoke a certificate issued under this chapter if, for a period of six (6) months, the certificate holder fails to: (1) file the returns required by IC 6-2.5-6-1; or (2) report the collection of any state gross retail or use tax on the returns filed under IC 6-2.5-6-1. However, the department must give the certificate holder at least five (5) days notice before it revokes the certificate. (c) The department may, for good cause, revoke a certificate issued under this chapter after at least five (5) days notice to the certificate holder if: (1) the certificate holder is subject to an innkeeper's tax under IC 6-9; and (2) a board, bureau, or commission established under IC 6-9 files a written statement with the department. (d) The statement filed under subsection (c) must state that: (1) information obtained by the board, bureau, or commission under IC 6-8.1-7-1 indicates that the certificate holder has not complied with IC 6-9; and (2) the board, bureau, or commission has determined that significant harm will result to the county from the certificate holder's failure to comply with IC 6-9. (e) The department may revoke a certificate issued under this chapter after at least five (5) days notice to the certificate holder if: (1) the certificate holder owes taxes, penalties, fines, interest, or costs due under IC 6-1.1 that remain unpaid at least sixty (60) days after the due date under IC 6-1.1; and (2) the treasurer of the county to which the taxes are due requests the department to revoke the certificate. (f) The department shall reinstate a certificate suspended under subsection (e) if the taxes and any penalties due under IC 6-1.1 are paid or the county treasurer requests the department to reinstate the certificate because an agreement for the payment of taxes and any penalties due under IC 6-1.1 has been reached to the satisfaction of the county treasurer. (g) If a person makes a payment for the certificate under this chapter with a check, credit card, debit card, or electronic funds transfer, and the department is unable to obtain payment of the check, credit card, debit card, or electronic funds transfer for its full face amount when the check, credit card, debit card, or electronic funds transfer is presented for payment through normal banking channels, the department shall notify the person by mail that the check, credit card, debit card, or electronic funds transfer was not honored and that the person has five (5) days after the notice is mailed to pay the fee in cash, by certified check, or other guaranteed payment. If the person fails to make the payment within the five (5) day period, the department shall revoke the certificate. As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1982, P.L.50, SEC.3; P.L.65-1988, SEC.1; P.L.46-1991, SEC.7; P.L.88-1995, SEC.10; P.L.227-2007, SEC.58; P.L.172-2011, SEC.52; P.L.78-2012, SEC.2; P.L.13-2013, SEC.21; P.L.196-2013, SEC.2; P.L.242-2015, SEC.13; P.L.97-2017, SEC.1; P.L.153-2018, SEC.1; P.L.80-2019, SEC.2; P.L.234-2019, SEC.6; P.L.156-2020, SEC.21; P.L.194-2023, SEC.6; P.L.118-2024, SEC.10; P.L.186-2025, SEC.65.

Ind. Code § 6-2.5-8-8 Exemption certificates

Sec. 8. (a) A person, authorized under subsection (b), who makes a purchase in a transaction which is exempt from the state gross retail and use taxes, may issue an exemption certificate to the seller instead of paying the tax. Except as provided in subsection (c), the person shall issue the certificate on forms and in the manner prescribed by the department on the department's website. A seller accepting a proper exemption certificate under this section has no duty to collect or remit the state gross retail or use tax on that purchase. (b) The following are the only persons authorized to issue exemption certificates: (1) Retail merchants, wholesalers, and manufacturers, who are registered with the department under this chapter. (2) Persons who are exempt from the state gross retail tax under IC 6-2.5-4-5 and who receive an exemption certificate from the department. (3) Other persons who are exempt from the state gross retail tax with respect to any part of their purchases. (c) Organizations that are exempt from the state gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26 and that are registered with the department pursuant to IC 6-2.5-5-25(c) shall be electronically issued an exemption certificate by the department. (d) The department may also allow a person to issue a blanket exemption certificate to cover exempt purchases over a stated period of time. The department may impose conditions on the use of the blanket exemption certificate and restrictions on the kind or category of purchases that are exempt. (e) A seller that accepts an incomplete exemption certificate under subsection (a) is not relieved of the duty to collect gross retail or use tax on the sale unless the seller obtains: (1) a fully completed exemption certificate; or (2) the relevant data to complete the exemption certificate; within ninety (90) days after the sale. (f) If a seller has accepted an incomplete exemption certificate under subsection (a) and the department requests that the seller substantiate the exemption, within one hundred twenty (120) days after the department makes the request the seller shall: (1) obtain a fully completed exemption certificate; or (2) prove by other means that the transaction was not subject to state gross retail or use tax. (g) A power subsidiary (as defined in IC 6-2.5-1-22.5) or a person selling the services or commodities listed in IC 6-2.5-4-5 who accepts an exemption certificate issued by the department to a person who is exempt from the state gross retail tax under IC 6-2.5-4-5 is relieved from the duty to collect state gross retail or use tax on the sale of the services or commodities listed in IC 6-2.5-4-5 until notified by the department that the exemption certificate has expired or has been revoked. If the department notifies a power subsidiary or a person selling the services or commodities listed in IC 6-2.5-4-5 that a person's exemption certificate has expired or has been revoked, the power subsidiary or person selling the services or commodities listed in IC 6-2.5-4-5 shall begin collecting state gross retail tax on the sale of the services or commodities listed in IC 6-2.5-4-5 to the person whose exemption certificate has expired or been revoked not later than thirty (30) days after the date of the department's notice. An exemption certificate issued by the department to a person who is exempt from the state gross retail tax under IC 6-2.5-4-5 remains valid for that person regardless of any subsequent one (1) for one (1) meter number changes with respect to that person that are required, made, or initiated by a power subsidiary or a person selling the services or commodities listed in IC 6-2.5-4-5, unless the department revokes the exemption certificate. Within thirty (30) days after the final day of each calendar year quarter, a power subsidiary or a person selling the services or commodities listed in IC 6-2.5-4-5 shall report to the department any meter number changes made during the immediately preceding calendar year quarter and distinguish between the one (1) for one (1) meter changes and the one (1) for multiple meter changes made during the calendar year quarter. A power subsidiary or a person selling the services or commodities listed in IC 6-2.5-4-5 shall maintain records sufficient to document each one (1) to one (1) meter change. A person may request the department to reissue an exemption certificate with a new meter number in the event of a one (1) to one (1) meter change. Except for a person to whom a blanket utility exemption applies, any meter number changes not involving a one (1) to one (1) relationship will no longer be exempt and will require the person to submit a new utility exemption application for the new meters. Until an application for a new meter is approved, the new meter is subject to the state gross retail tax and the power subsidiary or the person selling the services or commodities listed in IC 6-2.5-4-5 is required to collect the state gross retail tax from the date of the meter change. As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.145-2007, SEC.8; P.L.242-2015, SEC.14; P.L.159-2021, SEC.7; P.L.137-2022, SEC.32; P.L.1-2025, SEC.97.

Ind. Code § 6-2.5-8-8.5 Commercial printing sales

Sec. 8.5. A commercial printer is not required to collect or remit the state gross retail or use tax from a customer that has no duty to register as a retail merchant under this article, if the customer furnishes the commercial printer with a statement declaring that the tangible personal property sold by the commercial printer to the customer will be resold in the ordinary course of the customer's business without changing the form of the property. As added by P.L.70-1993, SEC.4.

Ind. Code § 6-2.5-8-9 Direct payment permit

Sec. 9. (a) A retail merchant, manufacturer, or wholesaler who is registered under this chapter may apply for a direct payment permit. The department may issue the permit subject to such conditions as it deems reasonable. A permit issued under this subsection does not expire and is valid unless revoked under subsection (c). (b) A person who possesses a direct payment permit may, at the time of a retail transaction, issue a direct payment certificate to a retail merchant instead of paying the state gross retail or use tax to that merchant. If the person issues a direct payment certificate, the person must then pay the tax on that purchase directly to the department. A retail merchant who receives a direct payment certificate has no duty to collect or remit the state gross retail or use tax on that transaction. (c) The department may revoke a direct payment certificate, without cause, at any time. As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.87-1989, SEC.1.

Ind. Code § 6-2.5-8-10 Repealed

As added by P.L.45-1992, SEC.1. Amended by P.L.254-2003, SEC.5; P.L.81-2004, SEC.8; P.L.2-2007, SEC.120. Repealed by P.L.211-2007, SEC.49.

Ind. Code § 6-2.5-8-11 Commercial printing contracts

Sec. 11. Notwithstanding any other provision of this article, the following shall not cause a person that has contracted with a commercial printer for printing to have a duty to register as a retail merchant or to collect or remit the state gross retail or use tax imposed by this article: (1) The ownership or leasing by that person of tangible or intangible property located at the Indiana premises of the commercial printer. (2) The sale by that person of property of any kind produced at and shipped or distributed from the Indiana premises of the commercial printer. (3) The activities of any kind performed by or on behalf of that person at the Indiana premises of the commercial printer. (4) The activities of any kind performed by the commercial printer in Indiana for or on behalf of that person. As added by P.L.70-1993, SEC.5.

Ind. Code § 6-2.5-8-12 Contract with call center operator; effect on duty to collect tax

Sec. 12. (a) Notwithstanding any other provision of this article, the following do not cause a person that has contracted with a call center operator for a telephone service to have a duty to register as a retail merchant or to collect or remit the state gross retail or use tax imposed by this article: (1) The ownership or leasing by the person of tangible or intangible property that is: (A) located at the Indiana premises of the call center operator; (B) used to provide or assist directly with the provision of a telephone service as described in subsection (c); and (C) not held for sale, shipment, or distribution in response to orders received as a result of a telephone service provided by the call center operator. (2) The activities of any kind performed by or on behalf of the person at the Indiana premises of the call center operator. (3) The activities of any kind performed by the call center operator in Indiana for or on behalf of the person. (b) Tangible or intangible property that is: (1) owned or leased by a person that has contracted with a call center operator for a telephone service; (2) located at the premises of the call center operator; (3) used to provide or assist directly with the provision of a telephone service as described in subsection (c); and (4) not held for sale, shipment, or distribution in response to orders received as a result of a telephone service provided by the call center operator; shall not be considered to be, or to create, an office, a place of distribution, a sales location, a sample location, a warehouse, a storage place, or other place of business maintained, occupied, or used in any way by the person. For purposes of this section, a call center operator with which a person has contracted for a telephone service shall not be considered to be in any way a representative, an agent, a salesman, a canvasser, or a solicitor for the person. (c) For purposes of this section, a telephone service includes soliciting orders by telephone, accepting orders by telephone, and making and receiving any other telephone calls. As added by P.L.65-2003, SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026