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)