Administrative Rule Adopted by Revenue Bureau - License & Tax Division Pursuant to Rule-Making Authority
A. Every Dealer must complete and submit all required forms to the Revenue Bureau and pay:
1. $100.00 if the Dealer is an Occasional Secondhand Dealer or;
2. $500.00 if the Dealer is a Secondhand Dealer. Occasional Secondhand Dealers are allowed to credit any current Occasional Secondhand Dealer application fee against the charge for the Secondhand Dealer application fee.
B. Every Dealer must renew their Permit annually. Renewal permits are $50.00 for Occasional Secondhand Dealers and $450.00 for Secondhand Dealers.
Adopted by Director of Revenue Bureau as Administrative Rule 060.07-1 October 25, 2007.
Rule renumbered by Auditor's Office and filed in PPD October 26, 2007.
Amended by Director of Revenue Bureau July 9, 2012.