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Indiana Department of Revenue

Sales Tax Exemption Forms Sales Tax Exemption Forms

  1. How can I purchase tangible personal property from Indiana vendors without paying the sales tax if I am qualified to purchase such items for a statutory exempted purpose?

    The ST-105 General Sales Tax Exemption Certificate is a multi-use form which can be used by most exempt purchasers. Most all exempt purchasers, instate and outstate purchasers, may use this form for most types of Indiana allowed exemptions.

  2. What happened to the exemption forms listed below?
    ST-104 Agricultural Single Purchase Exemption
    ST-106 Agricultural Blanket Purchase Exemption
    ST-134 Exemption for Construction Contractors
    ST-135SB Sales and Use Tax Exemption (school bus operators)
    ST-135 Sales Tax Exemption for Persons Engaged in Public Transportation
    ST-136A Out-of-State Purchaser's Exemption Affidavit

    All of the above exemptions have been included on the ST-105 General Sales Tax Exemption Certificate. As such, the ST-104, ST-106, ST-134, ST-135, ST-135SB and ST-136A have been deleted from our forms menu.

  3. What happened to the ST-136A Out-of-State Purchasers Exemption Affidavit?

    The Department of Revenue has revised the ST-105 General Sales Tax Exemption Certificate to be used by Out-of-State purchasers for reasons specifically exempted by Indiana statute. This form was previously removed from use effective July 01, 2004 as portions of the ST-136A form were in conflict with recently enacted Streamlined legislation. Streamlined legislation is intended to ease compliance issues between states regarding numerous sales tax issues, as well as an attempt to ease the burdens placed upon businesses in their efforts to comply with sales tax matters. Numerous states have now agreed on common definitions and filing procedures.

    Out-of-State purchasers should now use the ST-105 General Sales Tax Exemption Certificate. A business registered with the Indiana Department of Revenue merely needs to identify their use of an available exemption and disclose their Indiana issued Taxpayer Identification number (TID). A business not registered with Indiana, because the business does not maintain a physical presence in Indiana nor conducts activity in Indiana which would require registration with the Department may use the ST-105 form if they disclose their resident or home state business license number or registration number.

  4. What if I am entitled to an exemption but I do not have an Indiana Taxpayer Identification number, nor do I have a business license or registration number from my home state?

    Option #1 - Please read the instructions contained on page #2 of the ST-105 form detailing other options available to those businesses entitled to exemption, but do not meet the requirements of this form.

    Option #2 - You may register with Indiana, for free by filing form BT-1. Register for "Out-of-State Use Tax" to obtain a Taxpayer Identification number. Registration will require you to begin collecting Indiana sales tax on sales shipped (sourced) to Indiana locations, unless you receive an exemption certificate from your Indiana customers.

    Option #3 - If you can not perform either option above, but you are entitled to an exemption, you must pay the Indiana sales tax to your vendor, then file for a refund directly with the Indiana Department of Revenue to obtain your sales tax back. A claim for refund form GA-110L is available on our web site.

  5. Is it still acceptable for an Indiana merchant to accept the older exemption forms for sales made after the new ST-105 form was issued in May 2005?

    Yes, the old forms will be valid for sales transactions after May 2005 as long as all required information fields are completed by the purchaser. Older forms often require an Indiana Taxpayer Identification number (TID#) to validate the exemption, which out-of-state customers may not possess. The new ST-105 makes it easier for many purchasers, both in-state and out-of-state, to issue an exemption certificate. Thus, it would be advantageous for most merchants to begin using the new ST-105 multi-purpose form as soon as possible. When using the new ST-105 form, one will no longer need worry if the correct form with the correct information has been accepted.

    (Exception: Form ST-136A is not valid for sales transactions occurring on or after July 1, 2004)

  6. After May 2005 may an Indiana merchant accept the older forms from out-of-state purchasers who do not possess an Indiana Taxpayer Identification number (TID#)?

    Yes, use of the older forms will be valid for sales after May 2005 provided all information requested on the new ST-105 is disclosed on the older form. Use of the new ST-105 form will provide an Indiana merchant assurance that they have obtained all required information with which to document an exempt sale; however, the older form will suffice if one obtains an identification number, either an Indiana TID or an out-of-state registration number, from the purchaser. The new ST-105 contains valuable instruction for those customers who are not required to have an Indiana TID number or an out-of-state registration number. This is another reason to begin using the new ST-105 form as soon as possible.

  7. May I accept an old ST-136A, Out-of-State Purchaser's Sales Tax Exemption Affidavit?

    NO. Because of new legislation, Commissioner’s Directive #24 was issued to invalidate Form ST-136A for sales transactions after July 1, 2004. Exemptions available to out-of-state purchasers (such as, the resale exemption) may be obtained using the ST-105 multi-purpose exemption certificate.