45 IAC 2.2-8-8 - Exempt organizations; certificate
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 8.
(a)
Organizations exempt from gross retail tax under IC
6-2.5-5-21, IC
6-2.5-5-25, or IC
6-2.5-5-26 may register with the
Not-For-Profit Section, Income Tax Division, in order to issue proper exemption
certificates for exempt transactions.
(b) An exempt organization making taxable
sales must register with the Central Registration Section and obtain a
registered retail merchants' certificate.
Notes
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