GroundRules
15-68-212: Nontaxability -- nonprofits.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 68. SALES TAX
- Part 2. Nontaxable Transactions and Exemptions
The sale of property or of a service is nontaxable if the seller is an organization that has a tax-exempt designation under the provisions of section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. 501(c)(3), as amended.
Collected 2026-09-14T04:47:50Z. Source file · JSON