The ST-105 Indiana form is a General Sales Tax Exemption Certificate issued by the Indiana Department of Revenue. This certificate allows Indiana-registered retail merchants and businesses located outside Indiana to claim sales tax exemptions on qualifying purchases. To ensure proper use, all sections of the form must be completed accurately.
To fill out the form, click the button below.
The ST-105 Indiana form is an essential document for businesses seeking a sales tax exemption in Indiana. However, it is often used alongside several other forms and documents to ensure compliance and clarity in transactions. Below is a list of common forms that may accompany the ST-105.
When utilizing the ST-105 form, it’s crucial to ensure that all related documents are completed and submitted as required. This helps avoid any potential issues with tax compliance and ensures that your business can take full advantage of available exemptions.
Incomplete Identification Numbers: Failing to provide a valid Indiana Taxpayer Identification Number (TID) or State ID Number can invalidate the exemption. Ensure that at least one identification number is included.
Missing Signature: The form must be signed by the purchaser. An unsigned form cannot be accepted, leading to potential tax liability.
Incorrect Exemption Type: Selecting the wrong type of exemption can result in denial. It is essential to check the appropriate box that corresponds to the specific exemption being claimed.
Failure to Describe Items: Not providing a detailed description of the items being purchased can lead to questions about the validity of the exemption. A clear description is necessary for proper processing.
Omitting Required Information: Each section of the form must be fully completed. Missing information in any section can render the exemption invalid.
Misunderstanding Exemption Limits: Some items, such as utilities, vehicles, and aircraft, are not eligible for exemption. Ensure that the items listed comply with Indiana law.
Not Indicating Purchase Type: Failing to check whether the exemption is for a blanket or single purchase can lead to confusion and potential issues with the transaction.
Inaccurate Information on Exempt Organizations: Nonprofit organizations must provide their Federal Identification Number (FID). Providing incorrect or incomplete information can jeopardize the exemption.
Ignoring State-Specific Requirements: Each state has its own regulations regarding sales tax exemptions. Ensure that the exemption being claimed is valid under Indiana law and not based on statutes from other states.
Filling out the ST-105 Indiana form can be straightforward if you keep a few key points in mind. Here are some essential takeaways to help guide you through the process:
Keeping these points in mind will help ensure that your ST-105 form is filled out correctly and efficiently. Good luck with your exemption process!
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Form ST-105
Indiana Department of Revenue
(R5 / 6-17)
General Sales Tax Exemption Certificate
State Form 49065
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.
Section 2 Section 1 (print only)
Section 3
Section 4
Name of Purchaser:________________________________________________________________________________________
Business Address:_ _______________________ City:____________________ State:__________ ZIP Code:_____________
Purchaser must provide minimum of one ID number below.*
Provide your Indiana Registered Retail Merchant’s Certificate TID and LOC Number as shown on your Certificate.
TID Number (10 digits):____________________________ - LOC Number (3 digits):________________
If not registered with the Indiana DOR, provide your State Tax ID Number from another State
*See instructions on the reverse side if you do not have either number.
State ID Number:__________________________
State of Issue:_________________
Is this a □blanket purchase exemption request or a □single purchase exemption request? (check one)
Description of items to be purchased:__________________________________________________________________________
□must indicate the type of exemption being claimed for this purchase. (check one or explain)
□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.
□USDOT Number:______________________
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._ __________________________________________
Note: A U.S. Government agency should enter its Federal Identification Number (FID) in Section 1 in lieu of a State ID
□Number. Other - explain.________________________________________________________________________________________Purchaser
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.
Signature of Purchaser:______________________________________________
Date:_ ______________________________
Printed Name:_____________________________________________________
Title:________________________________
The Indiana Department of Revenue may request verification of registration in another state if you are an out-of-state purchaser.
Seller must keep this certificate on file to support exempt sales.
Instructions for Completing Form ST-105
All four sections of the ST-105 must be completed or the exemption is not valid and the seller is responsible for the collection of the Indiana sales tax.
Section 1
A)This section requires an identification number. In most cases this number will be an Indiana Department of Revenue issued Taxpayer Identification Number (TID - see note below) used for Indiana sales and/or withholding tax reporting. If the purchaser is from another state and does not possess an Indiana TID Number, a resident state’s business license, or State issued ID Number must be provided.
B)Exceptions - For a purchaser not possessing either an Indiana TID Number or another State ID Number, the following may be used in lieu of this requirement.
Federal Government – place your FID Number in the State ID Number space. Farmer – place your SSN or FID Number in the State ID Number space.
Public transportation haulers operating under another motor carrier authority, or with a contract as a school bus operator, must indicate their SSN or FID Number in the State ID Number space.
Nonprofit Organization – must show its FID Number in the State ID Number space.
Section 2
A)Check a box to indicate if this is a single purchase or blanket exemption.
B)Describe product being purchased.
A)Purchaser must check the reason for exemption.
B)Purchaser must be able to provide additional information if requested.
A)Purchaser must sign and date the form.
B)Printed name and title of signer must be shown.
Note: The Indiana Taxpayer Identification Number (TID) is a ten digit number followed by a three digit LOC Number. The TID is also known as the following:
a)Registered Retail Merchant Certificate
b)Tax Exempt Identification Number
c)Sales Tax Identification Number
d)Withholding Tax Identification Number
The Registered Retail Merchant Certificate issued by the Indiana Department of Revenue shows the TID (10 digits) and the LOC (3 digits) at the top right of the certificate.