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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