Direct pay permits: Use; application for permit

1. A purchaser may purchase tangible personal property without paying to the seller at the time of purchase the sales and use taxes that are due thereon if: (a) The seller does not maintain a place of business in this State; and (b) The purchaser has obtained a direct pay permit pursuant to the provisions of this section. 2. A purchaser who wishes to obtain a direct pay permit must file with the Department an application for such a permit that: (a) Is on a form prescribed by the Department; and (b) Sets forth such information as is required by the Department. 3. The application must be signed by: (a) The owner if he or she is a natural person; (b) A member or partner if the seller is an association or partnership; or (c) An executive officer or some other person specifically authorized to sign the application if the seller is a corporation. Written evidence of the signer’s authority must be attached to the application. 4. Any purchaser who obtains a direct pay permit pursuant to this section shall: (a) Determine the amount of sales and use taxes that are due and payable to this State, a local government of this State or an Indian reservation or Indian colony in this State upon the purchase of tangible personal property from such a seller; and (b) Report and pay those taxes to the appropriate authority.