Registered Retail Merchant Certificate Frequently Asked Questions
- Why am I on this list?
The business associated with your Registered Retail Merchant Certificate (RRMC) has delinquent retail sales tax debts that have not been satisfied. As a result, your RRMC has expired.
- What gives you the right to publish my name and address?
Legislation (IC 6-8.1-3-16) went into effect Jan. 1, 2010, which requires the Indiana Department of Revenue to publish a list of all expired RRMC for merchants that have delinquent sales tax debts.
- How do I get off this list?
A merchant is removed once it pays its delinquent sales tax debts to the Indiana Department of Revenue—and submits all required paperwork and pays the reinstatement fee of $25 per Indiana business location.
- How can I protest this bill?
When a retail merchant business has a tax debt due, the retail merchant business is sent a bill and given 45 days to protest it. After that time, an additional second bill is sent. Notices are then sent 30 days and 60 days prior to the expiration date of the RRMC. These notices explain the requirement to pay delinquent sales tax debts so that the retail merchant business can renew its RRMC before it expires.
- What if I can’t pay?
If the retail merchant business is not able to pay the tax debt in full, it is important to contact the Department at (317) 232-2165 as soon as possible. We may be able to set up a payment plan for the retail business.
- What payment methods are available?
Payments can be made by check or credit card. Payments made by credit card will have an additional service fee added by the credit card clearing house. For more information about the Department’s payment methods, click here.
- How often are new names of retail merchant businesses added to the Internet list?
New names of retail merchant businesses are added to the list whenever a retail merchant’s RRMC has expired.
- If I pay, when will my name come off the list?
Once the retail merchant business has contacted the Department to pay the bill on the account and completed the necessary paperwork, the retail merchant business name will be removed from the list.
- I’ve never gotten a bill. What do I do now?
If you have never received a bill, please contact the Department at (317) 232-2165.
- Once I pay the bill, how can I receive a valid RRMC for my business?
Once the tax debt has been paid, or formal payment arrangement has been set up to pay the balance due on the account, the retail merchant business must submit form REG-1. The Department will send this form to the retail business, who must complete it, along with paying a $25 application fee per retail-business location in Indiana.
- The individual on the list has passed away. How do I resolve this issue?
Contact the Department at (317) 232-2165 and submit a copy of the death certificate. Once the proper documentation is received, the Department will assist in removing the name from the list.
- Why is this the first time I’ve heard of any of this?
The Department of Revenue has issued news releases to the news media in December 2009, and has communicated about it in tax-schools, to the various Indiana chambers of commerce, and via other statewide outreach efforts throughout the fall of 2009. Therefore, due diligence in communicating about this new law has been applied without imposing the expense of a direct-mail effort on all taxpayers.
- Does the Department publish other online lists of individual or business taxpayers who have delinquent tax debts?
No. While the law does require the Department to publish the retail merchants whose RRMCs have expired due to nonpayment of delinquent sales taxes, the law also requires the Department to keep other tax debts and information confidential.
- After my name has been removed from the list, can it be added again at a later date?
Yes. If a retail merchant business does not stay current on its sales taxes payments, it could be re-added to the list again for new sales-tax debts owed.
For more information about the Department’s collection process, click here.