Sec. 20. “Charitable entity”, for purposes of IC 34-30-5, means any entity exempted from state gross retail tax under IC 6-2.5-5-21(b)(1)(B).

[Pre-1998 Recodification Citation: 34-4-12.5-1(a).]

As added by P.L.1-1998, SEC.1. Amended by P.L.192-2002(ss), SEC.173.