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Ind. Code § 6-2.5-9-1

Exemption certificates; unlawful issuance or acceptance; offenses

Indiana · Indiana Code Title 6 — Taxation · Status: effective

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Ind. Code § 6-2.5-9-1, Exemption certificates; unlawful issuance or acceptance; offenses, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1612349
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Sec. 1. (a) A person who issues an exemption certificate, with the intention of unlawfully avoiding the payment of the state gross retail or use tax, commits a Class B misdemeanor. (b) A person who accepts an exemption certificate with the intention of helping the issuer unlawfully avoid paying the state gross retail or use tax, commits a Class B misdemeanor.