Ind. Admin. Code tit. 45, § 2.2-8-8 - Exempt Organizations; Certificate

Current as of January 1, 1970

45 Iac 2.2-8-8 - Exempt Organizations; Certificate45 Iac 2.2-8-8 - Exempt Organizations; Certificate

45 Iac 2.2-8-7 - Retail Merchants' Certificate; Each Place of Business 45 Iac 2.2-8-9 - Outstanding Tax Warrants

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.

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

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