Indiana Sales Tax Exemptions
| Exemption Reason | Form | Issued By | XMPT Delivery |
|---|---|---|---|
| General Sales Tax Exemption | ST-105 | Purchaser | Create |
Multi-state forms available:
| Form | Issued By | XMPT Delivery | Revision |
|---|---|---|---|
| SST Streamlined Sales Tax Certificate | Purchaser | Create | December 21, 2021 |
Notes:
- Indiana requires an annual update to maintain tax exemption status, unlike most states which have longer validity periods.
- Indiana is a member of the Streamlined Sales Tax Agreement.
- Indiana's General Sales Tax Exemption Certificate (Form ST-105) does not expire unless there is a change in the business operation.
- The Indiana Department of Revenue requires businesses to validate exemption certificates.
- For specific industry exemptions, additional documentation may be required beyond the standard forms.