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.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
6-2.5-8-0.3. Intent of General Assembly Adding Sections 8.5 and 11 of This Chapter
6-2.5-8-1. Registered Retail Merchant's Certificate; Application; Filing Fee
6-2.5-8-3. Manufacturer's or Wholesaler's Certificate
6-2.5-8-4. Exempt Organizations; Certificate
6-2.5-8-5. Duration of Certificate
6-2.5-8-6. Outstanding Tax Warrants; Prohibition
6-2.5-8-8. Exemption Certificates
6-2.5-8-8.5. Commercial Printing Sales
6-2.5-8-9. Direct Payment Permit
6-2.5-8-11. Commercial Printing Contracts
6-2.5-8-12. Contract With Call Center Operator; Effect on Duty to Collect Tax