Section 45 IAC 2.2-8-8 - Exempt organizations; certificateAuthority: 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.Department of State Revenue; Ch. 8, Reg. 6-2.5-8-4 a (010); filed Dec 1, 1982, 10:35 am: 6 IR 66