Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-8-8
Exempt organizations; certificate
Official textiac.iga.in.govlast amended
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.
Amendment history
(Department of State Revenue; Ch. 8, Reg. 6-2.5-8-4(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 66)
Source: view the official text
Nearby sections (25 sections)
- 2.2-7-3 · Collection by retail merchant
- 2.2-7-4 · Exempt transactions; refund procedures for cash transactions
- 2.2-7-5 · Exempt transactions; refunds, procedures for credit…
- 2.2-7-6 · Reports; payments, deductions
- 2.2-7-7 · Payments and deductions
- 2.2-8-1 · Registered retail merchants' certificate
- 2.2-8-2 · Registered retail merchants' certificate; requirements
- 2.2-8-3 · Supplemental application
- 2.2-8-4 · Registered retail merchants' certificate; use tax
- 2.2-8-5 · Out-of-state registration
- 2.2-8-6 · Valid exemption certificate
- 2.2-8-7 · Retail merchants' certificate; each place of business
- 2.2-8-8 · Exempt organizations; certificate
- 2.2-8-9 · Outstanding tax warrants
- 2.2-8-10 · Revocation of certificate; notice
- 2.2-8-11 · Revocation of certificate required
- 2.2-8-12 · Exemption certificates
- 2.2-8-13 · Exemption certificates; authorization
- 2.2-8-14 · Blanket exemption certificates
- 2.2-8-15 · Direct payment permits
- 2.2-8-16 · Direct payment permits; application
- 2.2-8-17 · Direct payment permits; contractors
- 2.2-8-18 · Revocation of direct payment permit
- 2.2-9-1 · Exemption certificate; unlawful issuance or acceptance
- 2.2-9-2 · Penalties; individuals