Government & Nonprofit
Utility Sales tax on services, like gas, electricity or water, used to operate the tax-exempt purpose(s) of a nonprofit organization or government agency may qualify for a Utility Sales tax exemption.
Nonprofits must be registered with DOR and also qualify for a Sales tax exemption.
Use Form ST-109NP&G and provide it directly to the utility provider to claim this exemption. Do not send the exemption claim form to DOR.
Indiana Code does not require DOR verification of this exemption. Utility providers should not include nonprofits or government agencies with utility exemptions in their quarterly manufacturing and recycling utility exemption verification requests. If they are included, DOR will return them as unprocessed.
Restaurants
A restaurant—defined as a retail merchant who receives 75% or more of its receipts from selling prepared food—may claim a utility exemption equal to 50% of the tax imposed on transactions involving electricity derived through a single meter. Restaurants seeking an electricity utility sales tax exemption are required to complete Form ST-200R to receive an ST-109R. Customers may begin submitting Form ST-200R on Dec. 18, 2024. The ST-109R exemption certificate will be issued beginning Jan. 1, 2025.
Other taxpayers
Combined businesses, manufacturers and all other taxpayers wanting to claim this exemption must first submit Form ST-200 to DOR to receive Form ST-109, which must be submitted to the utility provider.
Contact
Email utilityexemptions@dor.in.gov for direct assistance or contact Customer Service.