{"data":{"id":"us-in/ic-6-2.5-8-9","jurisdiction":"us-in","citation":"IC 6-2.5-8-9","heading":"Direct payment permit","body":"Sec. 9. (a) A retail merchant, manufacturer, or wholesaler who is registered under this chapter may apply for a direct payment permit. The department may issue the permit subject to such conditions as it deems reasonable. A permit issued under this subsection does not expire and is valid unless revoked under subsection (c).\n(b) A person who possesses a direct payment permit may, at the time of a retail transaction, issue a direct payment certificate to a retail merchant instead of paying the state gross retail or use tax to that merchant. If the person issues a direct payment certificate, the person must then pay the tax on that purchase directly to the department. A retail merchant who receives a direct payment certificate has no duty to collect or remit the state gross retail or use tax on that transaction.\n(c) The department may revoke a direct payment certificate, without cause, at any time.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 8. Registration"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-8-9","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"e5a53c29aaf7c77f79703cba1692856253cfa5940cc58936056e2cb723ddd8f2","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-8-8.5","next":"us-in/ic-6-2.5-8-10"},"notice":"GroundRules: Original legal text. Not legal advice."}