• White Papers
• Tax Links
• Articles
• Webcasts
• Case Studies
• Sales Literature

Sales Tax State Activity Update - December 2006

From the Emergency Room - Indiana Biennial Renewal of Merchant Certificates

The Indiana Department of Revenue has adopted an emergency rule requiring the biennial renewal of registered retail merchant's certificate. The authority for this rule is SEA 362-2006, SECTION 12, effective December 1, 2006.

Some of the pertinent parts of this rule are as follows:

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.
   
2. 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. A table is provided in the rule that denotes the expiration dates of certificates issued before January 1, 2007.
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.
4. If the retail merchant is in compliance as provided in 3 above, the registered retail merchant's certificate will be renewed at no cost to the retail merchant.
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.

The provisions of this rule apply to an out-of-state retail merchant registered under IC 6-2.5-8-1(h).

The full text may be accessed on the Indiana Government Website.

(Indiana Department of Revenue, Emergency Rule, No.06-510(E), 12/1/2006)

---

Subscribe to CyberTax News and receive the latest indirect tax news, including rate changes, rule updates, compliance issues, and more, delivered directly to your email.

Email Address