Form ST-105

Form ST-105

Connect With Us

Nappanee

1524 E. Market St.
(574) 773-7523

Bremen

1245 W Plymouth St
(574) 248-6909

Elkhart

21826 SR 120
(574) 295-5806

Ligonier

1352 Lincolnway S.
(260) 894-3404

LaGrange

110 S Detroit St
(260) 585-8132

0 Shares

Form ST-105 Instructions Download

Indiana Department of Revenue General Sales Tax Exemption Certificate

Indiana registered retail merchants and businesses located outside Indiana may use this certificate. The claimed exemption must be allowed by Indiana code. Exemption statutes of other states are not valid for purchases from Indiana vendors. This exemption certificate can not be issued for the purchase of Utilities, Vehicles, Watercraft, or Aircraft. Purchaser must be registered with the Department of Revenue or the appropriate taxing authority of the purchaser’s state of residence. Sales tax must be charged unless all information in each section is fully completed by the purchaser. Purchasers not able to provide all required information must pay the tax and may file a claim for refund (Form GA-110L) directly with the Department of Revenue. A valid certificate also serves as an exemption certificate for (1) county innkeeper’s tax and (2) local food and beverage tax.

Name of Purchaser(Required)

First Last

Business Address(Required)

Street Address Address Line 2 City State ZIP Code

TID Number (10 digits)

LOC Number (3 digits)

State ID Number

If not registered with the Indiana DOR, provide your State Tax ID Number from another State *See instructions if you do not have either number.

State of Issue

Is this a(Required)

blanket purchase exemption request.

single purchase exemption request.

Description of items to be purchased(Required)

Purchaser must indicate the type of exemption being claimed for this purchase. (select one or explain)(Required)

Sales to a retailer, wholesaler, or manufacturer for resale only.

Sale of manufacturing machinery, tools, and equipment to be used directly in direct production.

Sales to nonprofit organizations claiming exemption pursuant to Sales Tax Information Bulletin #10. (May not be used for personal hotel rooms and meals.)

Sales of tangible personal property predominately used (greater then 50 percent) in providing public transportation – provide USDOT Number. A person or corporation who is hauling under someone else’s motor carrier authority, or has a contract as a school bus operator, must provide their SSN or FID Number in lieu of a State ID Number in Section 1.

Sales to persons, occupationally engaged as farmers, to be used directly in production of agricultural products for sale. Note: A farmer not possessing a State Business License Number may enter a FID Number or a SSN in lieu of a State ID Number in Section 1.

Sales to a contractor for exempt projects (such as public schools, government, or nonprofits).

Sales to Indiana Governmental Units (agencies, cities, towns, municipalities, public schools, and state universities).

Sales to the United States Federal Government – show agency name.

Other

USDOT Number

Agency Name

Note: A U.S. Government agency should enter its Federal Identification Number (FID) in Section 1 in lieu of a State ID Number.

Signature

I hereby certify under the penalties of perjury that the property purchased by the use of this exemption certificate is to be used for an exempt purpose pursuant to the State Gross Retail Sales Tax Act, Indiana Code 6-2.5, and the item purchased is not a utility, vehicle, watercraft, or aircraft.

I confirm my understanding that misuse, (either negligent or intentional), and/or fraudulent use of this certificate may subject both me personally and/or the business entity I represent to the imposition of tax, interest, and civil and/or criminal penalties.

Name of Purchaser(Required)

First Last

Date(Required)

MM slash DD slash YYYY

Title(Required)