Overview
St 105 Indiana Sample
Form |
Indiana Department of Revenue |
(R5 / |
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
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
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
Seller must keep this certificate on file to support exempt sales.
Instructions for Completing Form
All four sections of the
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.
Section 3
A)Purchaser must check the reason for exemption.
B)Purchaser must be able to provide additional information if requested.
Section 4
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.
File Characteristics
| Fact Name | Details |
|---|---|
| Purpose of Form | The ST-105 Indiana form serves as a General Sales Tax Exemption Certificate for Indiana registered retail merchants and out-of-state businesses. |
| Governing Law | This form is governed by Indiana Code 6-2.5, which outlines the State Gross Retail Sales Tax Act. |
| Exemption Limitations | Purchasers cannot use this exemption certificate for utilities, vehicles, watercraft, or aircraft. |
| Required Information | To validate the exemption, all sections of the form must be completed, including an identification number from the purchaser. |
| Consequences of Misuse | Misuse of the ST-105 form may lead to tax liabilities, interest, and potential civil or criminal penalties for the purchaser. |
Essential Points on This Form
What is the purpose of the ST-105 Indiana form?
The ST-105 form is a General Sales Tax Exemption Certificate used in Indiana. It allows registered retail merchants and certain businesses located outside of Indiana to purchase items without paying sales tax, provided they meet specific criteria set by Indiana law. This exemption is not valid for purchases of utilities, vehicles, watercraft, or aircraft. Additionally, the form can be used to claim exemptions from county innkeeper's tax and local food and beverage tax.
Who is eligible to use the ST-105 form?
Eligibility for the ST-105 form includes:
- Indiana registered retail merchants.
- Businesses located outside Indiana that are registered with their state's taxing authority.
- Nonprofit organizations that qualify for exemption under specific Indiana statutes.
- Federal government agencies, which must provide their Federal Identification Number (FID).
It’s important to note that the purchaser must provide a valid identification number, either from Indiana or their home state, for the exemption to be valid.
What information is required to complete the ST-105 form?
To complete the ST-105 form, the following information is required:
- Name and business address of the purchaser.
- At least one identification number, such as an Indiana TID or a state tax ID from another state.
- Indication of whether the exemption is for a single purchase or a blanket exemption.
- A description of the items being purchased and the reason for claiming the exemption.
- Signature, date, printed name, and title of the purchaser.
All sections must be fully completed; otherwise, the exemption is invalid, and the seller is responsible for collecting sales tax.
What happens if the ST-105 form is not filled out correctly?
If the ST-105 form is not filled out correctly, the exemption will not be valid. In such cases, sales tax must be charged by the seller. The purchaser may then file a claim for a refund using Form GA-110L with the Indiana Department of Revenue. Additionally, incorrect or fraudulent use of the form may lead to penalties, including tax liabilities, interest, and possible civil or criminal charges.
Misconceptions
- Misconception 1: The ST-105 form can be used for any purchase.
- Misconception 2: Out-of-state purchasers do not need to provide any identification.
- Misconception 3: Completing the ST-105 form is optional if the seller knows the purchaser.
- Misconception 4: The ST-105 form can be used for personal purchases.
- Misconception 5: Any business can claim an exemption without being registered.
- Misconception 6: Misuse of the ST-105 form has no consequences.
This is incorrect. The ST-105 form is specifically for purchases that are exempt from sales tax under Indiana law. It cannot be used for utilities, vehicles, watercraft, or aircraft.
This is not true. Out-of-state purchasers must provide their state tax ID number or other identification as specified in the form. This helps verify their eligibility for the exemption.
This is a misunderstanding. All four sections of the ST-105 must be fully completed for the exemption to be valid. Failure to do so places the responsibility for sales tax collection on the seller.
This is false. The form is intended for business-related purchases only. Personal purchases do not qualify for the exemption.
This is misleading. Purchasers must be registered with the Indiana Department of Revenue or their home state's taxing authority. Registration is a prerequisite for claiming an exemption.
This is a serious misconception. Misuse, whether negligent or intentional, can lead to significant penalties, including tax liabilities, interest, and potential civil or criminal charges against both the individual and the business.
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