All four 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.
A) 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 Number, a resident state’s business license, or State issued ID Number must be provided. B) Exceptions - For a purchaser not possessing either an Indiana TID Number or another State ID Number, the following may be used in lieu of this requirement. Federal Government – place your FID Number in the State ID Number space. Farmer – place your SSN or FID Number in the State ID Number space. Public transportation haulers operating under another motor carrier authority, or with a contract as a school bus operator, must indicate their SSN or FID Number in the State ID Number space. Nonprofit Organization – must show its FID Number in the State ID Number space.
A) Check a box to indicate if this is a single purchase or blanket exemption. B) Describe product being purchased.
A) Purchaser must check the reason for exemption. B) Purchaser must be able to provide additional information if requested.
A) Purchaser must sign and date the form. B) Printed name and title of signer must be shown.
Note: The Indiana Taxpayer Identification Number (TID) is a ten digit number followed by a three digit LOC Number. The TID is also known as the following: a) Registered Retail Merchant Certificate b) Tax Exempt Identification Number c) Sales Tax Identification Number d) 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.
The Indiana Department of Revenue may request verification of registration in another state if you are an out-of-state purchaser.
Seller must keep this certificate on file to support exempt sales.