Indiana Tax Exemption Form

Form ST-105
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

  1. 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.
  2. 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

  1. Check a box to indicate if this is a single purchase or blanket exemption.
  2. Describe product being purchased.

Section 3 Instructions

  1. Purchaser must check the reason for exemption.
  2. Purchaser must be able to provide additional information if requested.

Section 4 Instructions

  1. Purchaser must sign and date the form.
  2. 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:

  1. Registered Retail Merchant Certificate
  2. Tax Exempt Identification Number
  3. Sales Tax Identification Number
  4. 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.