TITLE 45 DEPARTMENT OF STATE REVENUE
Emergency Rule
LSA Document #06-510(E)
DIGEST
Temporarily adds provisions to implement the biennial renewal of the registered retail merchant's certificate issued by the Indiana Department of State Revenue. Authority: SEA 362-2006, SECTION 12. Effective December 1, 2006.
SECTION 1. A registered retail merchant's certificate issued by the department is valid until the last day of the month that is two (2) years after the registered retail merchant's certificate is originally issued or renewed.
SECTION 2. Registered retail merchant's certificates issued before January 1, 2007, will expire on the following dates. The expiration date for a retail merchant's certificate where the retail merchant has more than one (1) location will be based on the date of issuance for the first location.
| Month and Year of Issuance | Date of Expiration |
| February of an odd-numbered year | February 28, 2007 |
| March of an odd-numbered year | March 31, 2007 |
| April of an odd-numbered year | April 30, 2007 |
| May of an odd-numbered year | May 31, 2007 |
| June of an odd-numbered year | June 30, 2007 |
| July of an odd-numbered year | July 31, 2007 |
| August of an odd-numbered year | August 31, 2007 |
| September of an odd-numbered year | September 30, 2007 |
| October of an odd-numbered year | October 31, 2007 |
| November of an odd-numbered year | November 30, 2007 |
| December of an odd-numbered year | December 31, 2007 |
| January of an even-numbered year | January 31, 2008 |
| February of an even-numbered year | February 29, 2008 |
| March of an even-numbered year | March 31, 2008 |
| April of an even-numbered year | April 30, 2008 |
| May of an even-numbered year | May 31, 2008 |
| June of an even-numbered year | June 30, 2008 |
| July of an even-numbered year | July 31, 2008 |
| August of an even-numbered year | August 31, 2008 |
| September of an even-numbered year | September 30, 2008 |
| October of an even-numbered year | October 31, 2008 |
| November of an even-numbered year | November 30, 2008 |
| December of an even-numbered year | December 31, 2008 |
| January of an odd-numbered year | January 31, 2009 |
SECTION 3.
A retail merchant that has filed all sales tax returns and remitted all sales taxes that the retail merchant is currently obligated to file or remit in accordance with IC 6-2.5, will have the registered retail merchant's certificate renewed by the department thirty (30) days prior to the expiration date provided in SECTIONS 1 and 2 of this document.
SECTION 4. If the retail merchant is in compliance with the provisions contained in SECTION 3 [of this document], the registered retail merchant's certificate will be renewed at no cost to the retail merchant.
SECTION 5.
(a) If the retail merchant is delinquent in filing returns or remitting taxes in accordance with IC 6-2.5, the department may not renew the registered retail merchant's certificate of the retail merchant.
(b) A retail merchant is considered delinquent if a notice has been issued by the department to the retail merchant in accordance with IC 6-8.1-5-1, IC 6-8.1-5-3, and IC 6-8.1-8-2.
(c) The department shall notify the retail merchant at least sixty (60) days prior to the expiration of the retail merchant's certificate that the retail merchant is delinquent in remitting in accordance with IC 6-2.5 and that the department will not renew the registered retail merchant's certificate.
SECTION 6. (a) A retail merchant whose certificate has been revoked will not be permitted to apply for reinstatement of the registered retail merchant's certificate until all outstanding sales and use tax liabilities have been paid in full.
(b) The department will not authorize any payment plans for a retail merchant once the retail merchant's certificate has been revoked by the department.
(c) A retail merchant who applies for reinstatement is required to pay a registration fee of twenty-five dollars ($25) per location that is operated by the retail merchant.
SECTION 7.
An out-of-state retail merchant registered under IC 6-2.5-8-1(h) is subject to the renewal procedures established in this document.
SECTION 8.
(a) A retail merchant that has properly protested a liability in accordance with IC 6-8.1-5-1 is not considered delinquent if no other sales or use tax remittances are delinquent.
(b) A retail merchant that has a departmental hold on a sales or use tax liability payment resulting from an audit, bankruptcy, taxpayer advocate action, criminal investigation, or criminal prosecution is not considered delinquent if no other sales or use tax remittances are delinquent.
(c) A retail merchant that has negotiated an authorized payment plan with the department, a sheriff, collection attorney, or collection agency and remains current is not considered delinquent if no other sales or use tax remittances are delinquent.
SECTION 9. (a) A retail merchant whose registered retail merchant's certificate is not renewed by the department is prohibited from making retail transactions.
(b) If the retail merchant continues to sell at retail after the retail merchant's certificate has expired, the person commits a Class B misdemeanor.
Filed with Publisher: November 3, 2006, 8:25 a.m.
Posted: 11/15/2006 by Legislative Services Agency
DIN: 20061115-IR-045060510ERA
Composed: Apr 27,2024 6:59:34PM EDT
A
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