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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 for a purchase to be exempt from Indiana sales tax, a Nonprofit Sales Tax Exemption Certificate (NP-1) must be requested by the Tax Department through the Indiana Department of Revenue (DOR) online portal. The NP-1 issued by the Indiana DOR is unique to each vendor and includes an expiration date.
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.
Form ST-105, the Indiana general sales tax exemption certificate, allows property to be purchased exempt from tax if the property fits under one of the agricultural exemptions provided by Indiana law.
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.
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ST-105. 49065. Indiana General Sales Tax Exemption Certificate.
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.
In order for a purchase to be exempt from Indiana sales tax, a Nonprofit Sales Tax Exemption Certificate (NP-1) must be requested by the Tax Department through the Indiana Department of Revenue (DOR) online portal. The NP-1 issued by the Indiana DOR is unique to each vendor and includes an expiration date.

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