{"data":{"id":"us-in/ic-6-2.5-9-1","jurisdiction":"us-in","citation":"IC 6-2.5-9-1","heading":"Exemption certificates; unlawful issuance or acceptance; offenses","body":"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.\n(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.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 9. Enforcement and Penalties"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-9-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f53172e935eaf010770b5a9f71619dd85cb7e745f8e2b627dd0106b98dc937c5","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-8-12","next":"us-in/ic-6-2.5-9-2"},"notice":"GroundRules: Original legal text. Not legal advice."}