×
tax forms found in
Tax Form Code
Tax Form Name

Indiana Free Printable  for 2024 Indiana Indiana General Sales Tax Exemption Certificate

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2023-indiana-form-st-105.pdf, and you can print it directly from your computer.

Indiana General Sales Tax Exemption Certificate
Form ST-105

Form ST-105 State Form 49065 (R7 / 6-23) 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, Aircraft, or Gasoline. In addition, this exemption certificate may not be issued by a nonprofit organization. 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 1 (print only) 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. Section 3 Section 2 State ID Number:_____________________________ State of Issue:__________________ Name of Seller:_________________________________________________________________________________________ Address of Seller:____________________________ City:____________________ State:__________ ZIP Code:________ Is this a □ blanket purchase exemption request or a □ single purchase exemption request? (check one) Description of items to be purchased:________________________________________________________________________ Purchaser must indicate the type of exemption being claimed for this purchase. (check one or explain) Section 4 □ 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 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:________________________________________ 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 Section 5 □ 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.______________________________________________________________________________________ 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, aircraft, or gasoline. I further attest that the property purchased is not being purchased by a nonprofit organization. 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 five 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. Please complete the Agricultural Equipment Exemption Usage Questionnaire (Form AGQ-100) in order to determine the amount of the exemption you can claim. If the purchase does not qualify for a 100% or predominate exemption, the ST-105 should not be issued to the vendor. Instead, sales tax should be paid on the purchase, and the farmer should file a Claim for Refund (Form GA-110L) with the department and include the AGQ-100. 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. Section 2 A) Enter the seller’s name and address. Section 3 A) Check a box to indicate if this is a single purchase or blanket exemption. B) Describe product being purchased. Section 4 A) Purchaser must check the reason for exemption. B) Purchaser must be able to provide additional information if requested. Section 5 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.
Extracted from PDF file 2023-indiana-form-st-105.pdf, last modified June 2017

More about the Indiana Form ST-105 Sales Tax TY 2023

Indiana registered retail merchants and businesses located outside Indiana may use this certificate, State Form 49065, to request exemption of a qualifying purchase from Indiana sales tax.

We last updated the Indiana General Sales Tax Exemption Certificate in January 2024, so this is the latest version of Form ST-105, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ST-105 directly from TaxFormFinder. You can print other Indiana tax forms here.

Related Indiana Sales Tax Forms:

TaxFormFinder has an additional 69 Indiana income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Indiana Form ST-105.

Form Code Form Name
Form ST-105D Dealer-to-Dealer Resale Certificate of Sales Tax Exemption

Download all IN tax forms View all 70 Indiana Income Tax Forms


Form Sources:

Indiana usually releases forms for the current tax year between January and April. We last updated Indiana Form ST-105 from the Department of Revenue in January 2024.

Show Sources >

About the Sales Tax

Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.

Historical Past-Year Versions of Indiana Form ST-105

We have a total of five past-year versions of Form ST-105 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



TaxFormFinder Disclaimer:

While we do our best to keep our list of Indiana Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/index.php/indiana/form-st-105