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Indiana. You must provide a completed Form ST-105 to qualify for tax exemption on agricultural purchases.
If you were a full-year nonresident of Indiana, but received any income from Indiana sources, you must file your Indiana income taxes.
Tax-exempt customers Some customers are exempt from paying sales tax under Indiana law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.
Indiana Form ST-105, General Sales Tax Exemption Certificate Beginning Jan. 1, 2023, gasoline use tax exemption and sales tax exemption for nonprofits will no longer be reported on Form ST-105.
ST-108 Indiana Department of Revenue Certificate of Gross Retail or Use Tax Paid on the Purchase of a Motor Vehicle or Watercraf.
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Tax-exempt goods Examples include most non-prepared food items, prescription drugs, and medical supplies. We recommend businesses review the Sales Tax Information Bulletins put forth by the Indiana Department of Revenue to stay up to date on which goods are taxable and which are exempt, and under what conditions.
What is the ST 103 form Indiana? IN ST-103 Information All Businesses in Indiana must file for any sales activities include retail, wholesale, manufacturing, and out?of- state sales. Use tax is due on any purchase(s) where no sales tax was paid and the property was not held for resale or for another exempt purpose.
In order to claim an exemption from sales tax on purchases in IN, a completed Indiana General Sales Tax Exemption Certificate (ST-105), as attached below, must be presented to the vendor at the time of purchase. Please be sure to fill in the description of items to be purchased in Section 2 before signing in Section 4.

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