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.
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