16-42-5.2-3.5. Exempt organizations

IN Code § 16-42-5.2-3.5 (2019) (N/A)
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Sec. 3.5. (a) An organization that is exempt from the state gross retail tax under IC 6-2.5-5-21(b)(1)(B), IC 6-2.5-5-21(b)(1)(C), or IC 6-2.5-5-21(b)(1)(D) is exempt from complying with the requirements of this chapter.

(b) This section does not prohibit an exempted organization from waiving the exemption and using a certified food handler.

As added by P.L.139-2005, SEC.3.