Note: This version of section effective until 1-1-2025. See also following version of this section, effective 1-1-2025.

     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 operated, managed, or otherwise controlled by or affiliated with a person, including a relative, family member, responsible officer, or owner, 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 taxes 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 who engage in Indiana in the solicitation or negotiation of the retail transaction.

(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 is delinquent in remitting withholding taxes required to be remitted under IC 6-3-4, the electronic cigarette tax under IC 6-7-4, or sales or use tax. 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 is delinquent in remitting withholding taxes required to be remitted under IC 6-3-4, the electronic cigarette tax under IC 6-7-4, or sales or use tax 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 is delinquent in remitting withholding taxes or sales or use tax in accordance with subsection (h); and

(2) the retail merchant 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 thresholds 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.