General Information and Instructions
All four (4) sections of the ST-105 must be completed or the exemption is not valid and the seller is responsible for the collection of the Indiana sales tax.
Section 1 Instructions
- 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#, a resident state’s business license, or State issued ID# must be provided.
- Exceptions - For a purchaser not possessing either an Indiana TID# or another State ID#, the following may be used in lieu of this requirement.
Federal Government – place your FID# in the State ID# space.
Farmer – place your SS# or FID# in the State ID# space.
Public transportation haulers operating under another motor carrier authority, or with a contract as a school bus operator, must indicate their SS# or FID# in the State ID# space.
Nonprofit Organization – must show its FID# in the State ID# space.
Section 2 Instructions
- Check a box to indicate if this is a single purchase or blanket exemption.
- Describe product being purchased.
Section 3 Instructions
- Purchaser must check the reason for exemption.
- Purchaser must be able to provide additional information if requested.
Section 4 Instructions
- Purchaser must sign and date the form.
- Printed name and title of signer must be shown.
Note: The Indiana Taxpayer Identification Number (TID#) is a ten (10) digit number followed by a three (3) digit LOC#.
The TID# is also known as the following:
- Registered Retail Merchant Certificate
- Tax Exempt Identification Number
- Sales Tax Identification Number
- 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.