Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 8 - Registration
Section 8-8 - Exempt organizations; certificate
Universal Citation: 45 IN Admin Code 8-8
Current through March 20, 2024
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.
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