Section 45IAC2.2-6-5. Consolidated filing

   (a) The Department may permit a retail merchant, wholesaler, or manufacturer holding certificates for more than one store or place of business to file a return consolidating the transactions of all such stores or places of business.

  (b) All retail merchants filing consolidated returns for more than one location are assigned an identification number to be used in such filing.

  (c) The number is in addition to the Retail Merchant Certificate numbers which are required for each business location. Consolidated identification numbers are not valid for use on exemption certificates or for any purpose other than reporting consolidated sales tax collections.

  (d) No charge is made for assigning such number, however, prior to being granted permission to file on a consolidated basis, the taxpayer is required to furnish the Department of Revenue a list of all locations and Retail Merchant Certificate numbers which are to be included in consolidated returns together with such other information as is required in the application.

  (e) The sales tax returns of one corporation or company may not be consolidated with the sales tax returns of another corporation or company.

  (f) Any future location may be included in the consolidated filing by attaching a request to the original application for registration as a retail merchant. Such request should set out the reporting number under which the returns will be filed. (Department of State Revenue; Ch. 6, Reg. 6-2.5-6-3(010); filed Dec 1, 1982, 10:35 am: 6 IR 61)