Exempt organizations; certificate
Sec. 4. (a) An organization, exempt from the state 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 department as a purchaser of property in exempt
transactions. An exempt organization wishing to register must file an
application listing its principal location, but the organization is not
required to pay the fee.
(b) Upon receiving the application, the department may issue an
exempt organization certificate containing a serial number and the
principal location of the exempt organization.
As added by Acts 1980, P.L.52, SEC.1.
Last modified: May 28, 2006