v v2023.0
Publish Date: July 26, 2023 at 8:12:24 PM
Effective Date: | August 01, 2023 |
Completed by: | Larry Molnar |
E-mail Address: | lmolnar@dor.in.gov |
Phone number: | 317-233-0656 |
Date Revised: | July 12, 2023 |
Taxability Treatment | Definition Treatment | ✓ Statute/Rule Cite Reference |
✓ Comments | ✓ Date Revised |
DP 9.2.I.6: Change “no” to “yes.” Add to comment section: Beginning Jan. 1, 2023, exemption certificates (Form NP-1) will no longer be mailed. Nonprofit organizations should no longer use Form ST-105 as the option for nonprofits will be removed. With this change, nonprofit organizations will need to go through INTIME to request Form NP-1 as a replacement for Form ST-105. (Previously issued ST-105s will remain valid.) Nonprofit organizations who are not registered will need to create an INTIME account to access their exemption certificates.
If an out-of-state organization is hosting a conference, seminar, or educational event within Indiana, the organization can request temporary sales tax exemption status for the duration of its visit. Form NP-20T, Nonprofit Application for Temporary Sales Tax Exemption, will be published on the Indiana DOR website in December 2022. See Indiana Department of Revenue website, Nonprofit Tax forms, available at https://www.in.gov/dor/tax-forms/nonprofit-tax-forms/
Charitable organizations not registered with the Indiana Department of Revenue and located in another state may use a Streamlined Sales Tax Governing Board Form F0003 to make purchases exempt from the sales tax.
Added links to Sales Tax Information Bulletins as follows:
Vouchers 1.1 – 1.3: added link to Sales Tax Information Bulletin No. 58, available at https://www.in.gov/dor/files/reference/sib58.pdf
D.P.3.1, 3.2, 3.3: added link to Sales Tax Information Bulletin No. 80, available at https://www.in.gov/dor/files/reference/sib80.pdf
Updated links to Sales Tax Information Bulletins as follows:
D.P.9.2.B.1 – B.3: Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
D.P.9.2.C.1 – C.3: Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
D.P.9.2.D.1 – D.3: Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
D.P.9.2.E.1: Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
D.P.9.2.F.1: Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
D.P.9.2.H.1 – H.2: Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
D.P.9.2.I.1: Sales Tax Information Bulletin No. 10, available at https://www.in.gov/dor/files/sib10.pdf
D.P.9.2.J.1, J.3, J.6: Sales Tax Information Bulletin No. 10, available at https://www.in.gov/dor/files/sib10.pdf
D.P.9.2.K.1, K.3, K.5, K.6: Sales Tax Information Bulletin No. 10, available at https://www.in.gov/dor/files/sib10.pdf
D.P.9.2.L.1.i, L.1.ii, L.1.iv: Sales Tax Information Bulletin No. 60, available at https://www.in.gov/dor/files/reference/sib60.pdf
D.P.9.2.L.1.vii – L.1.xi: Sales Tax Information Bulletin No. 10, available at https://www.in.gov/dor/files/sib10.pdf; and Sales Tax Information Bulletin No. 60, available at https://www.in.gov/dor/files/reference/sib60.pdf
D.P.9.2.M.1 Comment: Sales Tax Information Bulletin No. 60, available at https://www.in.gov/dor/files/reference/sib60.pdf
D.P.9.2.N.1: Sales Tax Information Bulletin No. 9, available at https://www.in.gov/dor/files/reference/sib09.pdf
D.P.9.2.P.1 – P.2: Sales Tax Information Bulletin 54, available at https://www.in.gov/dor/files/reference/sib54.pdf
D.P.9.2.Q.2: Sales Tax Information Bulletin No. 38, available at https://www.in.gov/dor/files/reference/sib38.pdf
Each Tax Administration Practice is in the Library of Tax Administration Practices in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended through November 7, 2023. See Appendix E of the SSUTA for additional explanations and examples related to the Tax Administration Practices".
"Tax Administration Practices" indicates which administrative practices the state follows and provides an explanation of the state's practice if it does not follow a listed practice.
To the extent possible under each state's laws, sellers and CSPs are relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax resulting from the seller or certified service provider relying on erroneous data provided by the member state relative to the tax administration practices.
To the extent possible under each state's laws, sellers and CSPs are also relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax until the first day of the calendar month that is at least 30 days after notice of a change to the state's "Taxability Matrix: Tax Administration Practice" is submitted to the governing board, provided the seller or CSP relied on the prior version of the Taxability Matrix.
As of June 2021 the Taxability Matrix was separated into two documents: Taxability Matrix: Library of Definitions (previously Section 1) and Taxability Matrix: Tax Administration Practices (previously Section 2).
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
IC § 6-2.5-1-5; IC § 6-2.5-4-1; Sales Tax Information Bulletin No. 58, available at https://www.in.gov/dor/files/reference/sib58.pdf
IC § 6-2.5-1-5; IC § 6-2.5-4-1; Sales Tax Information Bulletin No. 58, available at https://www.in.gov/dor/files/reference/sib58.pdf
IC § 6-2.5-1-5; IC § 6-2.5-4-1; Sales Tax Information Bulletin No. 58, available at https://www.in.gov/dor/files/reference/sib58.pdf
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
IC § 6-2.5-3-5
Yes
No
Statute/Rule Cite
Comment
IC § 6-2.5-3-5
IN only applies a credit against the use tax.
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
The credit for Indiana is limited to sales tax paid to another state. No credit is available for local tax paid to another state. However, local taxes required to be paid to a state revenue department are considered state taxes.
The credit for Indiana is limited to sales tax paid to another state. No credit is available for local tax paid to another state. However, local taxes required to be paid to a state revenue department are considered state taxes.
Yes
No
Statute/Rule Cite
Comment
Where applicable, Indiana imposes motor vehicle rental excise tax, food & beverage tax, and innkeeper's tax. Indiana does not provide a credit for such similar taxes paid to another state. However, local taxes required to be paid to a state revenue department are considered state taxes.
Where applicable, Indiana imposes motor vehicle rental excise tax, food & beverage tax, and innkeeper's tax. Indiana does not provide a credit for such similar taxes paid to another state. However, local taxes required to be paid to a state revenue department are considered state taxes.
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
The credit for Indiana is limited to sales tax paid to another state. No credit is available for local tax paid to another state. However, local taxes required to be paid to a state revenue department are considered state taxes.
Yes
No
Statute/Rule Cite
Comment
The credit for Indiana is limited to sales tax paid to another state. No credit is available for local tax paid to another state. However, local taxes required to be paid to a state revenue department are considered state taxes.IN only taxes monthly payments. Tax paid to another state on previous monthly payments would not apply.
Yes
No
Statute/Rule Cite
Comment
The credit for Indiana is limited to sales tax paid to another state. No credit is available for local tax paid to another state. However, local taxes required to be paid to a state revenue department are considered state taxes.
Yes
No
Statute/Rule Cite
Comment
If you answer "Yes" to 3.1, you do not need to complete 3.1.a, b, and c below.
If you answer "No" to 3.1, please complete 3.1.a, b, and c below.
See also Sales Tax Information Bulletin No. 80, available athttps://www.in.gov/dor/files/reference/sib80.pdf
If you answer "Yes" to 3.2, you do not need to complete 3.2.a, b, and c below.
If you answer "No" to 3.2, please complete 3.2.a, b, and c below.
See also Sales Tax Information Bulletin No. 80, available at https://www.in.gov/dor/files/reference/sib80.pdf
If you answer "Yes" to 3.3, you do not need to complete 3.3.a, b, and c below.
If you answer "No" to 3.3, please complete 3.3.a, b, and c below.
See also Sales Tax Information Bulletin No. 80, available at https://www.in.gov/dor/files/reference/sib80.pdf
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
A seller cannot claim a refund unless the seller has refunded the total amount of sales tax to the purchaser.
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
A seller cannot claim a refund unless the seller has refunded the total amount of sales tax to the purchaser.
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Indiana does not have any local sales taxes. The refund or credit for Indiana is limited to sales tax paid to another state. No refund or credit is available for local tax paid to another state
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Reference Number
Disclosed Practice 7 - Classification of Medical Products in Appendix L Identified as "Not Classified by SSTGB"
Yes
No
Statute/Rule Cite
Comment
Medical Products 7.2
Answer No if the item is not classified under any of the terms listed in Medical Products Disclosed Practice 7.1 or a state-specific defined term (other than tangible personal property).
Answer Yes if the item is classified under one of those terms, provide the appropriate statute/rule city and indicate in the "Comment" column the defined term under which the item is classified.
These tax administration practices identify how each state classifies the products identified as "Not Classified by SSTGB" in Appendix L, but do not indicate the taxability of those products.
SSUTA Defined Term
State Specific Defined Term
Statute/Rule Cite
Comment
(if applicable, indicate defined term under which the item is classified)
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
Breast pumps (See Reference #s 52500-52512)
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of device as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-18; IC 6-2.5-1-25;IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-25; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-16; IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 29, available at https://www.in.gov/dor/files/reference/sib29.pdf ; and Sales Tax Information Bulletin 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www,in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48 available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(d)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18(d)(3); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(d)(3); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-25; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
Disclosed Practice 8 – Collection and Remittance Requirements Related to Remote Sellers, Marketplace Sellers, and Marketplace Facilitators/Providers from Appendix E of the SSUTA. NOTE: Additional explanatory information and examples can be found in Appendix E of the SSUTA.
Unless otherwise specified, Disclosed Practice 8 only applies to the states’ sales and use tax laws, and not to other taxes or other regulatory registration requirements.
(These tax administration practices address how a member state administers its sales and use tax economic nexus, remote seller, and marketplace facilitator/provider statutes. The United States Supreme Court (SCOTUS) ruled in South Dakota v. Wayfair on June 21, 2018, that states can require sellers to collect and remit sales or use tax on sales delivered to locations within their state even if the seller does not have a physical presence in the state.)
Unless otherwise noted, States should answer every disclosed practice question/statement.
Does Your State Follow this Practice?
Does Your State Follow this Practice? If You Answered No, Describe the Difference Between the Practice as Adopted by the Governing Board and Your state's Treatment. Add Additional Comments if desired.
Reference Number
Disclosed Practice 8.1– Remote sellers
Yes
No
Statute/Rule Cite
Comment
General Definition
For purposes of Disclosed Practice 8.1.a
"Remote Seller" is generally a seller that does not have any physical presence in a state (no property or employees) but who sells products or services for delivery into that state.
A remote seller includes a "marketplace seller" that does not have a physical presence in the state.
(Note: A state may allow a seller to have limited physical presence in the state and still treat the seller as a remote seller as provided in (A) and (B).)
(A)(1) Inventory Controlled by 3rd Party
(A) (1) The State still treats a seller as a "Remote Seller" if the seller’s only physical presence in the state is inventory owned by that seller that is in a third party’s warehouse which the seller does not control (e.g., Marketplace Facilitator/Provider controls the movement of inventory). (Note, the exception in (A)(2) and/or (B) may also apply.)
IC 6-2.5-2-1(c)(1);
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
(A)(2) Inventory Seller Controls
(A)(2) The State still treats a seller as a “Remote Seller” if the seller’s only physical presence in the state is inventory owned by that seller that is in a third party’s warehouse and the seller controls the movement of the inventory. (Note, the exception in (A)(1) and/or (B) may also apply.)
IC 6-2.5-2-1(c)(1); Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
(B) Employees
(B) The State still treats a seller as a “Remote Seller” if the seller’s only physical presence in the state is an employee that is not involved in making sales. If for purposes of Disclosed Practice 8.1.(B) the State distinguishes between retail and wholesale sales, the State will indicate it in the Comment column.
(Note, the exception in (A) may also apply.)
IC 6-2.5-2-1(c)(2); Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.a.i.
The State’s Remote Seller monetary economic nexus threshold is “$100,000” (i.e., either $100,000 or more” or “more than $100,000”). (Definition of “type of products” subject to the threshold calculation is addressed in 8.1.b.)
If ”Yes”, indicate in the Comment column if the State’s monetary economic nexus threshold is:
If “No”, indicate in the Comment column the dollar amount of the State’s monetary economic nexus threshold and whether it is:
If the state does not have a monetary economic nexus threshold, indicate ”No Threshold”.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
More than $100,000
Reference Number
Disclosed Practice 8.1.b. – What Type of Products Does the State Include in its Economic Nexus Threshold Calculation?
Yes
No
Statute/Rule Cite
Comment
Disclosed Practice 8.1.b.i.
The State includes sales of all types of products (e.g., sales of tangible personal property, sales of digital good, sales of services) in its economic nexus threshold calculation.
If no, indicate in the Comment column which types of product sales are included in the state’s economic nexus threshold.
(Note: For purposes of these disclosed practices, the sales of the types of products identified in 8.1.b. are the sales to be considered when computing the state’s economic nexus threshold(s).)
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.c. - How is the State’s Remote Seller Monetary Economic Nexus Threshold Calculated? – Only one answer should be “yes”.
Yes
No
Statute/Rule Cite
Comment
8.1.c.i. - GROSS
The State’s Remote Seller monetary economic nexus threshold is based on GROSS sales, gross revenue or gross receipts from all sales.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.c.ii. - RETAIL
The State’s Remote Seller monetary economic nexus threshold is based only on RETAIL sales (only excludes sales for resale).
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.c.iii. - TAXABLE
The State’s Remote Seller monetary economic nexus threshold is based only on TAXABLE sales (all sales that are taxable ).
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.c.iv. - OTHER
The State calculates the monetary economic nexus threshold based on something other than Gross, Retail or Taxable sales. Indicate in the Comment column what your state’s monetary economic nexus threshold is based on.
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.d. - What is the State’s Remote Seller Transactional Economic Nexus Threshold?
Yes
No
Statute/Rule Cite
Comment
Best Practice for 8.1.d. - States do not have a transactional economic nexus threshold.
8.1.d.i.
The State’s Remote Seller transactional economic nexus threshold is “200” (i.e., either“200 or more” or “more than 200”) separate transactions. (What constitutes a “transaction” is explained in 8.1.e and 8.1.f)
If “Yes” - Indicate in the comments if transactional threshold is:
If “No” – Indicate in the Comment column the State’s transactional economic nexus threshold and whether it is:
If the State does not have a transactional economic nexus threshold indicate ”No Threshold” in the Comment column.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
200 or more transactions
Reference Number
Disclosed Practice 8.1.e. - Which Transactions Are Used to Determine if a Seller Has Met a State’s Transactional Economic Nexus Threshold?
Yes
No
Statute/Rule Cite
Comment
8.1.e.i
The State’s Remote Seller transactional economic nexus threshold is calculated using the same transactions that are used to calculate the State’s monetary economic nexus threshold (gross, retail or taxable) as indicated in Disclosed Practice 8.1.b.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.f. - For Purposes of Computing the State’s Transactional Economic Nexus Threshold, what is Considered a “Transaction”? Only one answer should be “Yes” for i., ii., or iii.
Yes
No
Statute/Rule Cite
Comment
8.1.f.i.
The State’s Remote Seller transactional economic nexus threshold is based on the number of invoices.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.f.ii.
The State’s Remote Seller transactional economic nexus threshold is based on the number of orders placed, regardless of whether multiple invoices or shipments are used to fulfill each order placed (e.g., if a single order is placed but it is delivered in three (3) separate shipments, it is considered one (1) transaction).
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.f.iii.
The State’s Remote Seller transactional economic nexus threshold is based on the quantity of items sold (each item on a single invoice is considered a separate transaction (e.g., a prepackaged box of the same product is one item (box of 12 pencils); however, multiple purchases of the same product are separate items (12 individual pencils)).
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.f.iv.
An invoice that includes items to be delivered into multiple states is considered a transaction in this State if any of the items on the invoice are delivered into this State.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.g. – Transaction with Multiple Payments
Yes
No
Statute/Rule Cite
Comment
8.1.g.i.
A transaction that requires multiple payments (e.g., monthly payments) is considered one transaction for purposes of the State’s Remote Seller transactional economic nexus threshold (i.e., each payment is not considered a separate transaction).
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.h. – Does a Remote Seller who makes sales through a Marketplace Facilitator/Provider need to include the sales made through the marketplace in determining if it meets a state’s economic nexus threshold?
Yes
No
Statute/Rule Cite
Comment
8.1.h.i.
A Remote Seller shall include its sales made through a Marketplace Facilitator/Provider that is registered in the State when determining if it meets or exceeds the state’s economic nexus threshold.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
However, a Remote Seller will include those sales if the Marketplace Facilitator does not meet the minimum thresholds.
8.1.h.ii.
A Remote Seller shall include its sales made through a Marketplace Facilitator/Provider that is not registered in the State when determining if it meets or exceeds the state’s economic nexus threshold.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.i. - What period of time does the State base its a remote seller economic nexus threshold on? – Only one answer should be yes.
Yes
No
Statute/Rule Cite
Comment
8.1.i.i. - EITHER CURRENT or PREVIOUS YEAR
The State’s economic nexus threshold is based on a Remote Seller exceeding the threshold in either the previous calendar year or current calendar year.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.i.ii. - ONLY PREVIOUS YEAR
The State’s economic nexus threshold is based on a remote seller exceeding the threshold only in the previous calendar year.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.i.iii. - OTHER
The State’s economic nexus threshold is based on a different period of time. (Provide the basis in the Comment column.)
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.j. – When does the State require a remote seller to register and begin collecting and remitting the applicable tax? – Only one answer should be yes.
Yes
No
Statute/Rule Cite
Comment
8.1.j.i.
The State requires a Remote Seller to register, collect and remit the tax on the next transaction after meeting or exceeding the threshold.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.j.ii.
The State requires a Remote Seller to register, collect and remit the tax by no later than the first day of the first calendar month that begins at least X days after meeting or exceeding the threshold.
Indicate in the Comment column the number of days after the threshold is met that the seller is required to register and begin collecting and remitting the tax.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.j.iii.
Other. If the State’s answer to 8.1.j.i and j.ii is “no” indicate in the Comment column when a Remote Seller must register and begin collecting and remitting the tax.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.k. - When is a remote seller who falls below a state’s economic nexus threshold allowed to stop collecting and remitting the tax?
Yes
No
Statute/Rule Cite
Comment
8.1.k.i.
A Remote Seller that falls below the State’s Remote Seller economic nexus threshold(s) during the measurement period (See 8.1.i.) may cancel its registration or request inactive status any time after the measurement period ends.
If yes, indicate in the Comment column if the remote seller can:
If the answer is no, indicate in the Comment column when a Remote Seller can cancel their registration or request inactive status.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Indiana allows such sellers to change to inactive (non-filer) status. A seller can also cancel its registration or change filing frequency to annual.
Reference Number
Disclosed Practice 8.1.l. – What Type of Permit Does a Remote Seller Apply For? – Only one answer should be yes.
Yes
No
Statute/Rule Cite
Comment
8.1.l.i.
The State requires a Remote Seller to register to collect sales tax.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.l.ii.
The State requires a Remotes Seller to register to collect (seller’s) use tax.
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.l.iii.
The State requires a Remote Seller to register under a single registration to collect both sales and (seller’s) use tax.
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.l.iv.
The State allows a Remote Seller to register to collect either a sales or (seller’s) use tax. If yes, please explain in Comment column any special circumstances.
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Disclosed Practice 8.1.m. Can a Remote Seller that is not registered or required to be registered in any State provide an exemption certificate claiming sale for resale to a Seller located in this state and can that Seller accept that exemption certificate? More information on a state’s acceptance of an exemption certificate is available at: Exemptions (streamlinedsalestax.org)
Yes
No
Statute/Rule Cite
Comment
8.1.m.i.
A Remote Seller that is not registered or required to be registered in any State can provide an exemption certificate to a Seller in this State claiming a sale for resale for those items the Remote Seller will resell, and the Seller in this State may accept such exemption certificate.
If yes, indicate in the Comment column what identification number, if any, the Remote Seller is required to put on the certificate?
IC 6-2.5-8-8; Indiana General Sales Tax Exemption Certificate (ST-105); Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Indiana Registered Retail Merchant’s Certificate TID and LOC Number;
State Tax ID Number from another State;
A resident state’s business license;
FID Number; OR
SSN
8.1.m.ii.
A Remote Seller that is not registered or not required to be registered in any State purchasing items for resale from a third- party supplier (drop shipper) who will deliver the items to the Remote Seller’s customer located in this State can issue an exemption certificate claiming resale and the third-party supplier (drop shipper) can accept such exemption certificate. See SSUTA Sec. 317.A.8 for Drop Shipment requirements.
If yes, indicate in the Comment column what identification number, if any, the Remote Seller is required to put on the exemption certificate.
IC 6-2.5-8-8 ; Indiana General Sales Tax Exemption Certificate (ST-105); Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Indiana Registered Retail Merchant’s Certificate TID and LOC Number;
State Tax ID Number from another State;
A resident state’s business license;
FID Number; OR
SSN
General definition of Marketplace Seller
Disclosed Practice 8.2 - Marketplace Sellers[Note: Most States enacted laws related to Marketplace Facilitators/Providers that resulted in a Marketplace Seller definition. A “Marketplace Seller” is generally a seller who sells products or services through a physical or electronic marketplace operated by a Marketplace Facilitator/Provider.]
A Marketplace Seller who does not have a physical presence in the state should see DP 8.1 for additional threshold, registration, filing and remittance requirements.
Reference Number
Disclosed Practice 8.2.a - Does a State require a Marketplace Seller to register in the state when all sales are made through Marketplace Facilitators/Providers that are registered to collect and remit the tax on behalf of the Marketplace Sellers?
Yes
No
Statute/Rule Cite
Comment
8.2.a.i.
The State requires a Marketplace Seller that is a “Remote Seller” that sells exclusively through Marketplace Facilitators/Providers to register with the State.
IC 6-2.5-4-18; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.2.a.ii.
The State requires a Marketplace Seller with a physical presence (i.e., not a Remote Seller) that sells exclusively through Marketplace Facilitators/Providers to still register with the State.
IC 6-2.5-2-1; IC 6-2.5-8-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Disclosed Practice 8.2.b – Does the State require a Marketplace Seller to include its sales (dollars and transactions) made through a Marketplace Facilitator/Provider in determining if it meets or exceeds the State’s economic nexus threshold?
Yes
No
Statute/Rule Cite
Comment
8.2.b.i.
The State requires a Marketplace Seller to include its sales (dollars and transactions) made through a Marketplace Facilitator/Provider in determining if it meets or exceeds the state’s economic nexus threshold. See Disclosed Practice 8.1.b. for which types of transactions must be included.
IC 6-2.5-2-1; IC 6-2.5-4-18; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
However, a Remote Seller will include those sales if the Marketplace Facilitator does not meet the minimum thresholds.
Disclosed Practice 8.2.c – Does the State require a Marketplace Seller that is registered and filing in the State to include its marketplace sales in the total sales reported on its tax return and take a deduction as if the sales are exempt?
Yes
No
Statute/Rule Cite
Comment
8.2.c.i.
The State requires a Marketplace Seller registered and filing in the State to include its sales through a Marketplace Facilitator/Provider on its tax returns. (If yes, explain in Comment column on how the deduction is claimed for such sales.)
IC 6-2.5-4-18; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Such sales should be deducted on line 3 as excluded sales.
Disclosed Practice 8.2.d – Does the State require a Marketplace Seller to maintain exemption documentation only for its direct sales, and not for sales made through a Marketplace Facilitator/Provider?
Yes
No
Statute/Rule Cite
Comment
8.2.d.i.
The State requires a Marketplace Seller to maintain exemption documentation only for its direct sales, and not for sales made through Marketplace Facilitators/Providers.
IC 6-2.5-4-18; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Disclosed Practice 8.2.e – Does the State allow a Marketplace Seller to rely upon a customer’s exemption documentation for its direct sales, even where the exemption documentation is maintained by a Marketplace Facilitator/Provider?
Yes
No
Statute/Rule Cite
Comment
8.2.e.i.
The State allows a Marketplace Seller to rely upon a customer’s exemption documentation for its direct sales even though that exemption documentation is maintained by a Marketplace Facilitator/Provider (e.g., Marketplace Seller has access to the Marketplace Facilitator’s/Provider’s exemption documentation).
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Disclosed Practice 8.2.f – Can a Marketplace Seller that is not registered or not required to be registered in any State issue an exemption certificate to a Seller located in this State claiming sale for resale and can that Seller accept that exemption certificate?
Yes
No
Statute/Rule Cite
Comment
8.2.f.i
A Marketplace Seller that is not registered or required to be registered in any State can issue an exemption certificate to a Seller located in this State claiming resale for those items the Marketplace Seller will resell and the Seller in this State may accept such exemption certificate.
If yes, indicate in the Comment column what identification number, if any, the Marketplace Seller is required to put on the certificate.
IC 6-2.5-8-8 ; Indiana General Sales Tax Exemption Certificate (ST-105); Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Indiana Registered Retail Merchant’s Certificate TID and LOC Number;
State Tax ID Number from another State;
A resident state’s business license;
FID Number; OR
SSN
8.2.f.ii.
A Marketplace Seller that is not registered or not required to be registered in this State purchasing items for resale from a third- party supplier (drop shipper) who will deliver the items to the Marketplace Seller’s customer located in this State can issue an exemption certificate claiming resale and the third-party supplier (drop shipper) can accept such exemption certificate. See SSUTA Sec. 317.A.8 for Drop Shipment requirements.
If yes, indicate in the Comment column what identification number, if any, the Marketplace Seller is required to put on the certificate.
IC 6-2.5-8-8 ; Indiana General Sales Tax Exemption Certificate (ST-105); Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Indiana Registered Retail Merchant’s Certificate TID and LOC Number;
State Tax ID Number from another State;
A resident state’s business license;
FID Number; OR
SSN
Reference Number
Disclosed Practice 8.2.g - Marketplace Seller Liability and Audits
Yes
No
Statute/Rule Cite
Comment
8.2.g.i.
A Marketplace Seller is liable for the tax on sales made through a Marketplace Facilitator/Provider if the Marketplace Seller provides incorrect or insufficient information. (Explain in Comment column if there are exceptions to this rule.)
IC 6-2.5-9-3; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.2g.ii.
The state has a written policy that explains when and how a Marketplace Seller is liable for tax and may be audited on sales made using Marketplace Facilitators/Providers (if yes, provide a reference to the location of the document in the Comment column).
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.3 - Marketplace Facilitators/Providers
Yes
No
Statute/Rule Cite
Comment
Marketplace Facilitator/Provider laws/regulations
Marketplace Facilitator General Definition***
For purposes of Disclosed Practice 8.3, a Marketplace Facilitator/Provider is generally a person who owns, operates or otherwise controls a physical or electronic marketplace and facilitates Marketplace Seller’s sales that the Marketplace Facilitator/Provider either directly or indirectly through contracts, agreements, or other arrangements with third parties, collects the payment from the purchaser and transmits all or part of the payment to the Marketplace Seller.
Reference Number
NCSL model definition of Marketplace Facilitator?
(https://www.streamlinedsalestax.org/docs/default-source/misc-published/ncsl-salt-model-marketplace-facilitator-legislation-6-2021.pdf?sfvrsn=2024eb8c_4 )
Yes
No
Statute/Rule Cite
Comment
The State has adopted (and/or follows) the NCSL model definition of Marketplace Facilitator?
IC 6-2.5-1-21.9; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.3.a - Exceptions to Marketplace Facilitator/Provider Collection Requirements
Yes
No
Statute/Rule Cite
Comment
8.3.a.i.
The State excludes a person as a Marketplace Facilitator/Provider if that person’s sole activity with respect to the transaction with the Marketplace Seller is to provide payment processing services between the seller and purchaser.
If the answer is no, please explain in the Comment column, including if the State’s law is less restrictive, e.g., the payment processing activity is only the principal activity.
IC 6-2.5-1-21.9; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.3.a.ii.
The State excludes from Marketplace Facilitator/Provider a person who only provides a platform for sellers to list items for sale and provides information that allows the buyer to contact the seller.
However, the sales transaction and payment for the transaction occurs off the platform directly between the buyer and the seller.
IC 6-2.5-1-21.7; IC 6-2.5-1-21.9; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.3.a.iii.
The State excludes a person from being a Marketplace Facilitator/Provider if the person’s participation is limited to listing items for sale and connecting purchasers to Sellers and the Marketplace Facilitator/Provider does not directly or indirectly enter into a contract, agreement, or other arrangement with an unaffiliated payment processor that is solely responsible for collecting funds from purchasers and disbursing those funds to Sellers.
IC 6-2.5-1-21.7; IC 6-2.5-1-21.9; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.3.a.iv.
The State excludes from Marketplace Facilitator/Provider a person exclusively providing advertising services.
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.3.a.v.
The State excludes from Marketplace Facilitator/Provider a person that is registered with the Commodity Futures Trading Commission when using its platform services.
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.3.a.vi.
The State requires a Marketplace Facilitator/Provider to collect tax on all types of taxable products (e.g., tangible personal property, digital goods, or services).
If no, please explain in Comment column which types of taxable product the Marketplace Facilitator/Provider is required to collect on.
IC 6-2.5-1-21.7; IC 6-2.5-1-21.9; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.3.a.vii
Does the State exclude certain types of transactions from Marketplace Facilitator/Provider sales and use tax collection or remittance requirements (e.g., prepared food/grocery delivery services, hotel or travel intermediaries, car rental services, etc.)? If “yes,” please indicate the exclusions in the Comment column.
IC 6-2.5-1-21.7; IC 6-2.5-1-21.9; IC 6-2.5-4-18; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.3.b. - Marketplace Facilitator/Provider Notification Requirements
Yes
No
Statute/Rule Cite
Comment
8.3.b.i.
The State requires a “Marketplace Facilitator/Provider” to provide notification or certification to its Marketplace Sellers that it is registered to collect and to remit the tax. (if yes, describe the method)
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Sellers may request that a Marketplace Facilitator provide a ST-105 exemption certificate indicating facilitated sales.
8.3.b.ii.
The State requires a “Marketplace Facilitator/Provider” to provide notification or certification to the state tax agency that it is registered to collect and remit the tax? (if yes, describe the method)
IC 6-2.5-8-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
A retail merchant may not make a retail transaction in Indiana unless the retail merchant has applied for a registered retail merchant certificate.
8.3.b.iii.
The State requires a “Marketplace Facilitator/Provider” to provide notification or certification to its Marketplace Sellers that it is no longer registered to collect and remit the tax as provided in 8.3.h. (If “yes,” describe the method in the Comment column).
IC 6-2.5-8-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.3.c – Does your State’s Marketplace Facilitator/Provider law provide for a waiver of the Marketplace Facilitator/Provider registration, collection, and remittance requirement?
Yes
No
Statute/Rule Cite
Comment
8.3.c.i.
The State allows for a waiver of registration, collection, and remittance by the Marketplace Facilitator/Provider if substantially all of its Marketplace Sellers are registered with the State to remit the tax.
IC 6-2.5-4-18; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.3.c.ii.
The State allows a Marketplace Seller to continue to collect and remit the tax if mutually agreed to by the Marketplace Facilitator/Provider and if it is approved by the revenue/tax agency.
IC 6-2.5-2-1; IC 6-2.5-8-1;Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.3.c.iii.
The State allows the Marketplace Seller to continue to remit the tax if mutually agreed to by the Marketplace Facilitator/Provider and the revenue/tax agency is notified. Indicate in the Comment column if any threshold requirements must be met before the Marketplace Seller can enter into such agreement .
IC 6-2.5-2-1; IC 6-2.5-8-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.3.d -Marketplace Facilitator/Provider Monetary Economic Nexus Threshold
Yes
No
Statute/Rule Cite
Comment
8.3.d.i.
The State’s Marketplace Facilitator/Provider monetary economic nexus threshold and calculation is the same as Remote Sellers in Disclosed Practices 8.1.
If different, answer “no” and indicate the monetary economic nexus threshold or calculation differences in the Comment column.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.3.e – Marketplace Facilitator/Provider Transactional Economic Nexus Threshold
Yes
No
Statute/Rule Cite
Comment
8.3.e.i.
The State’s Marketplace Facilitator/Provider transactional economic nexus threshold and calculation is the same as Remote Sellers in Disclosed Practices 8.1.
If different, please answer “no” and indicate the transactional economic nexus threshold or calculation differences in the Comment column.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.3.f – Marketplace Facilitator/Provider Economic Nexus Measurement Period
Yes
No
Statute/Rule Cite
Comment
8.3.f.i.
The State’s Marketplace Facilitator/Provider Economic Nexus Measurement Period is the same as Remote Sellers in Disclosed Practice 8.1.
If different, please answer “no” and indicate measurement period in the Comment column.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.3.g – Exceptions to Physical Presence
Yes
No
Statute/Rule Cite
Comment
8.3.g.i.
A Marketplace Facilitator’s/Provider’s physical presence is based solely on its presence and not on the presence of a Marketplace Seller.
IC 6-2.5-2-1; IC 6-2.5-4-18; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.3.g.ii.
A Marketplace Facilitator/Provider who is below the state’s economic nexus threshold(s) is excluded from collecting and remitting the state’s tax if the Marketplace Facilitator/Provider only has employees located in the state that are not engaged in making sales (if applicable, please indicate any exceptions).
IC 6-2.5-1-21.9; IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Disclosed Practice 8.3.h. – When is a Marketplace Facilitator/Provider that falls below a state’s economic nexus threshold allowed to stop collecting and remitting the applicable tax?
Yes
No
Statute/Rule Cite
Comment
8.3.h.i.
The State allows a Marketplace Facilitator/Provider who falls below its Marketplace Facilitator/Provider economic nexus threshold during the measurement period to cancel its registration or request inactive status in the same manner as a Remote Seller in Disclosed Practice 8.1.
If different, please answer “no” and indicate differences in the Comment column.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Indiana allows such a Marketplace Facilitator/Provider to request inactive (non-filer) status. Such Marketplace Facilitator/Provider can also cancel its registration or change filing frequency to annual.
Reference Number
Disclosed Practice 8.3.i. - What Type of Permit Does a Marketplace Facilitator/Provider Apply For?
Yes
No
Statute/Rule Cite
Comment
8.3.i.i.
The State’s registration requirement for a Marketplace Facilitator/Provider is the same as Remote Sellers in Disclosed Practice 8.1. If different, please answer “no” and indicate type of registration in the Comment column.
IC 6-2.5-2-1; IC 6-2.5-4-18; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.3.j. – What are the Registration and Reporting requirements for a Marketplace Facilitator/Provider?
Yes
No
Statute/Rule Cite
Comment
8.3.j.i.
A Marketplace Facilitator/Provider is only permitted to obtain a single registration and file a single return covering its own sales and those made on behalf of its Marketplace Sellers.
IC 6-2.5-8-1; IC 6-2.5-4-18; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Multiple registrations require manual registration.
8.3.j.ii.
A Marketplace Facilitator/Provider is permitted to register and file separate returns for its own sales and those made on behalf of Marketplace Sellers.
IC 6-2.5-8-1; IC 6-2.5-4-18; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Multiple registrations require manual registration.
8.3.j.iii.
Were the answers to 8.3.j.i and 8.3.j.ii both “no”?
If so, explain in the comment column the registration and filing requirements for a Marketplace Facilitator/Provider.
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.3.k. – Voluntary Registration as a Marketplace Facilitator/Provider
Yes
No
Statute/Rule Cite
Comment
8.3.k.i.
The State allows a person that does not meet the State’s definition of Marketplace Facilitator/Provider to voluntarily register to collect and remit the tax on behalf of its third-party sellers.
IC 6-2.5-8-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
IN will consider such requests on a case-by-case basis.
8.3.k.ii.
Will the State enter into an agreement that provides authority for a person to voluntarily register as a Marketplace Facilitator/Provider to collect and remit the tax on behalf of third- party sellers and have the same obligations, rights and protections as a “Marketplace Facilitator/Provider”?
(Note: If a written agreement is required, provide requirements in the Comment column.)
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
IN will consider such requests on a case-by-case basis.
Reference Number
Disclosed Practice 8.3.l. - Marketplace Facilitator/Provider Treatment as a Seller – A Marketplace Facilitator/Provider is treated as the seller for the following:
Yes
No
Statute/Rule Cite
Comment
8.3.l.i.
Refunds – The State allows Marketplace Facilitator/Provider to request a refund from the state in same manner as a seller/retailer.
IC 6-2.5-6-13.5; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
A Marketplace Facilitator/Provider can only claim a refund after it has refunded or credited the purchaser.
8.3.l.ii.
Vendor discounts - The State applies timely filing/payment discounts/vendor allowances to Marketplace Facilitators/Providers in same manner as a seller/retailer.
IC 6-2.5-1-5; IC 6-2.5-4-1; IC 6-2.5-4-18; Sales Tax Information Bulletin No. 58, available at http://www.dor.in.gov/dor/files/reference/sib58.pdf; Sales Tax Information Bulletin No. 89, available at http://dor.in.gov/dor/files/refernce/sib89.pdf
8.3.l.iii.
Exemption Documentation – The State allows sales made by Marketplace Facilitator/Provider to be exempt based on the Marketplace Facilitator/Provider having access to exemption documentation that is maintained by either the Marketplace Facilitator/Provider or Marketplace Seller.
IC 6-2.5-8-8 ; Indiana General Sales Tax Exemption Certificate (ST-105); Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.3.l.iv.
Coupons – The State allows coupons, whether issued by a Marketplace Facilitator/Provider or a Marketplace Seller to be deemed to be a retailer’s coupon/discount. (If “no,” indicate in Comment column how such coupons are treated.)
IC 6-2.5-1-5; IC 6-2.5-4-1, IC 6-2.5-4-18; Sales Tax Information Bulletin No. 58, available at http://www.in.gov/dor/files/reference/sib58.pdf; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.3.l.v.
Bad Debts – The State allows a sales/use tax bad debt deduction based on the party that is able to claim the federal tax deduction under IRC 166, regardless of which party remitted the sales tax. (If “no”, indicate in the Comment column such restrictions.)
IC 6-2.5-6-9; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.3.m. - Shifting of Liability to Marketplace Seller
Yes
No
Statute/Rule Cite
Comment
8.3.m.i.
A Marketplace Facilitator/Provider is liable for the tax unless a Marketplace Seller provided incorrect or insufficient information.
IC 6-2.5-9-3; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.3.m.ii.
The State has a written policy on what reasonable steps a Marketplace Facilitator/Provider must take to obtain correct and sufficient information from a Marketplace Seller to shift the liability of the tax to the Marketplace Seller (If “yes,” please reference location of the document in the Comment column).
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.3.n. – Marketplace Facilitator/Provider absolved of tax, penalty and interest.
Yes
No
Statute/Rule Cite
Comment
8.3.n.i.
The State absolves a Marketplace Facilitator/Provider of tax, penalty and interest if it can show that a Marketplace Seller or the purchaser already paid the tax on the transaction.
IC 6-2.5-9-3; IC 6-2.5-9-3.5; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
The limited liability relief provided by law only applies in the context of an audit or other investigation conducted by the department, and is something granted by the department. The liability relief may not be taken by a marketplace facilitator in any other context, including when calculating the sales tax due for any particular period.
Reference Number
Disclosed Practice 8.3.o. – Is the Marketplace Facilitator/Provider Required to Collect Non-Sales/Use Taxes and Fees?
Yes
No
Statute/Rule Cite
Comment
8.3.o.i.
The State requires a Marketplace Facilitator/Provider to collect and remit other taxes and fees that are also directly imposed on the consumer at the time of the sale. (If yes, please provide the taxes and fees in the Comment column along with legal authority.)
IC 6-2.5-29-6; IC 6-2.5-29.5-2; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Food & Beverage Tax [IC 6-9-29.5-2];
County Innkeeper's Tax [IC 6-9-29-6, -7]
8.3.o.ii.
The State requires a Marketplace Facilitator/Provider to collect and remit other taxes and fees that are not directly imposed on the consumer at the time of the sale. (If yes, please provide taxes and fees in the Comment column along with legal authority.)
IC 6-2.5-1-21.7; IC 6-2.5-1-21.9; .Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.3.p. – Class Action Lawsuits
Yes
No
Statute/Rule Cite
Comment
8.3.p.i.
Did the State enact class action protections for Marketplace Facilitators/Providers separate from what the State is required to provide for all sellers based on Section 325 of the SSUTA/Agreement?
If yes, provide the statutory reference in the Comment column.
(Note: Indicate in the Comment column if this also applies to Marketplace Sellers.)
IC 6-8.1-9-7; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
IC 6-8.1-9-7 (b); this prohibition does not apply to Marketplace Sellers.
Disclosed Practice 9 – Administration of Exemptions
NOTE: Additional explanatory information and examples can be found in Appendix E of the SSUTA.
These tax administration practices address how a member state administers exemptions that appear on the SST exemption certificate when the transaction is sourced to the state. Not all states allow all of the exemptions listed on the SST exemption certificate. In addition, some exemptions may have limitations or be limited in some manner.
The phrase “exemption certificate” includes both paper exemption certificates and the capture of the required data elements.
Sellers are not required to validate a purchaser’s ID number or to know whether a purchaser is required to be registered in a state.
Purchasers may be held liable for the tax, interest, and penalties on a transaction if the purchaser improperly issues an exemption certificate to the seller.
Unless otherwise noted, States should respond to every disclosed practice question/statement. A state is not required to answer a question if that question is the subject of ongoing litigation in the state. States should provide links to statutes, regulations or published guidance addressing any limitations to an exemption.
Does Your State Follow this Practice?
If You Answered No, Describe the Difference Between the Practice as Adopted by the Governing Board and Your State's Treatment. Add Additional Comments if Desired.
Reference Number
Disclosed Practice 9.1 – General – Seller Requirements - SSUTA Sec. 317 provides the following specific practices that apply to the administration of exemptions and exemption certificates.
Yes
No
Statute/Rule Cite
Comment
9.1.A.
Member states are asked to affirm that they comply with the following requirements. Does your state comply with all the following requirements? If no, indicate in the Comment column.
9.1.A.i.
The seller is not required to verify the purchaser’s ID number or determine the purchaser's registration requirements. (SSUTA Rule 317.A.6.g)
9.1.A.ii.
The seller is required to maintain proper records of exempt transactions and provide those records to the state when requested in the form in which it is maintained. Those records may be provided in paper or electronic format. (SSUTA Sec. 317.A.6)
9.1.A.iii.
A seller may not accept an exemption certificate for an entity‐based exemption on a sale if the subject of the transaction is actually received by the purchaser at a location operated by the seller within the designated state if the state does not allow such an entity‐based exemption. (SSUTA Sec. 317.B)
9.1.A.iv.
A drop shipper may accept an ID number to claim the resale exemption as provided below in the Purchaser’s Requirements. The ID number may include an ID number issued by another state. This may result in the same ID number being listed for more than one state. (SSUTA § 317.A.8)
9.1.B.
Your state requires a seller to renew blanket exemption certificates if more than 12 months elapses between transactions.
If no, indicate in the Comment column the period the certificate remains valid.
Indiana does not require blanket exemption holders to renew blanket exemption certificates.
9.1.C.
A seller is required to obtain the exemption certificate at the time of sale or within 90 days of the sale to receive liability relief provided in Section 317.C. of the SSUTA. (SSUTA Sec. 317.C)
If the period allowed is longer than within 90 days of the sale, indicate in the Comment column the acceptable period of time to obtain an exemption certificate.
Disclosed Practice 9.2 – Purchaser Requirements
Reference Number
Disclosed Practice 9.2.A. – Sales for Resale ID number Requirements, including drop shipments (Sellers – see Seller Requirements in 9.1)
Yes
No
Statute/Rule
Comment
9.2.A.1.i.
Your state requires a purchaser that is required to be registered to collect sales and use tax in your state to include your state’s state-issued sales tax or resale number on an exemption certificate it provides to its seller to claim an exemption from sales/use tax when purchasing for resale.
IN General Sales Tax Exemption Certificate, Form ST-105, available at https://www.in.gov/dor/tax-forms/sales-tax-forms/
9.2.A.1.ii.
Indicate below if your state accepts the following ID numbers for a purchaser that is not required to be registered to collect sales and use tax in your state on an exemption certificate it provides to its seller to claim an exemption from sales/use tax when purchasing for resale.
Note: If accepted but not required, note in the Comment column.
9.2.A.1.ii.a.
A business registration number issued by your state, other than a sales tax or resale number.
IN General Sales Tax Exemption Certificate, Form ST-105, available at https://www.in.gov/dor/tax-forms/sales-tax-forms/
9.2.A.1.ii.b.
If the purchaser does not have a business registration number issued by your state, then a state-issued sales tax or resale number from any state.
IN General Sales Tax Exemption Certificate, Form ST-105, available at https://www.in.gov/dor/tax-forms/sales-tax-forms/
9.2.A.1.ii.c.
If the purchaser does not have a business registration number issued by any state, then a U.S. Federal Employer ID number (FEIN).
IN General Sales Tax Exemption Certificate, Form ST-105, available at https://www.in.gov/dor/tax-forms/sales-tax-forms/
9.2.A.1.ii.d.
If the purchaser does not have a state issued sales tax or resale number from any state, a business registration number issued by any state, other than a sales tax or resale number.
IN General Sales Tax Exemption Certificate, Form ST-105, available at https://www.in.gov/dor/tax-forms/sales-tax-forms/
9.2.A.1.ii.e.
If the purchaser is not required to be registered and does not have the ID number in a through d above, then a state issued driver’s license number.
IN General Sales Tax Exemption Certificate, Form ST-105, available at https://www.in.gov/dor/tax-forms/sales-tax-forms/
9.2.A.1.ii.f.
If your state accepts any other ID number, indicate in the Comment column the type of number it accepts and when it can be used.
IN General Sales Tax Exemption Certificate, Form ST-105, available at https://www.in.gov/dor/tax-forms/sales-tax-forms/
The ST-105 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.
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.
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
9.2.A.1.ii.g.
If a foreign purchaser does not have any of the ID numbers identified above, does your state accept the tax ID number issued by the foreign country (e.g., VAT) on purchases for resale?
9.2.A.1.ii.h.
Does your state require an ID number when claiming an exemption for resale if the purchaser does not have any ID number listed in 9.2.A.1.ii.a. through 9.2.A.1.ii.g.?
9.2.B. – Direct Sales to the Federal Government (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with the Federal Government)
Yes
No
Statute/Rule
Comment
9.2.B.1.
Does your state have a statutory exemption, which may be limited, for direct sales to the Federal Government (including transactions with payment by government credit cards that are paid direct by the government)?
IC 6-2.5-5-24; Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
9.2.B.2.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption as the Federal Government?
If yes, enter documentation required in the Comment column.
IC 6-2.5-5-24; Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
Instead of presenting an ST-105, a U.S. governmental entity demonstrates it is entitled to an exempt transaction through the use of the General Services Administration (GSA) SmartPay® Program credit cards.
9.2.B.3.
Is the name of the federal agency making the purchase required?
IC 6-2.5-5-24; Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
9.2.C. – Direct Sales to Your State Government (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with your State Government)
Yes
No
Statute/Rule
Comment
9.2.C.1.
Does your State have a statutory exemption, which may be limited, for sales to your State or State agencies from your state?
If no, go to 9.2.D.
IC 6-2.5-5-16; Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
9.2.C.2.
Is the State or State agency required to apply for an exemption number from your state?
· Yes (State or State agency contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
IC 6-2.5-5-16; Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
A state agency that makes only exempt purchases is not required to register with the Indiana DOR. All state agencies should use the federal ID number and the state TID number issued to the Auditor of State on their exemption certificate (Form ST-105) when making exempt purchases. Additionally, Indiana state agencies issue procurement cards for travel expenses. When invoiced directly to the state or local government, purchases made by these cards are paid directly by the agency and therefore are properly exempt from Indiana sales and use tax without the need for an exemption certificate.
9.2.C.3.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption as your State?
If yes, enter documentation required in the Comment column.
IC 6-2.5-5-16; Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
A state agency that makes only exempt purchases is not required to register with the Indiana DOR. All state agencies should use the federal ID number and the state TID number issued to the Auditor of State on their exemption certificate (Form ST-105) when making exempt purchases. Additionally, Indiana state agencies issue procurement cards for travel expenses. When invoiced directly to the state or local government, purchases made by these cards are paid directly by the agency and therefore are properly exempt from Indiana sales and use tax without the need for an exemption certificate.
9.2.D. – Direct Sales to a Local Government located in your state (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with a Local Government located in your state)
Yes
No
Statute/Rule
Comment
9.2.D.1.
Does your state have a statutory exemption, which may be limited, for sales to a Local Government located in your state?
If no, go to 9.2.E.
IC 6-2.5-5-16; Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
9.2.D.2.
Is the Local Government required to apply for an exemption number from your state?
· Yes (Local Government contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
IC 6-2.5-5-16; Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
To purchase property exempt from tax, local governments must register with the department and issue an exemption certificate to the seller. To recover taxes paid on exempt purchases, the state agency or local government must file a claim for refund with the department.
9.2.D.3.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption as a Local Government located in your state?
If yes, enter documentation required in the Comment column.
IC 6-2.5-5-16; Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
To purchase property exempt from tax, local governments must register with the department and issue an exemption certificate to the seller. To recover taxes paid on exempt purchases, the state agency or local government must file a claim for refund with the department.
9.2.E. – Direct Sales to State Government located in another state (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with State Government from other states)
Yes
No
Statute/Rule
Comment
9.2.E.1.
Does your state have a statutory exemption, which may be limited, for sales to a State Government from another state?
If no, go to 9.2.F.
IC 6-2.5-5-16; Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
9.2.E.2.
Is the State Government from the other state required to apply for an exemption number from your state?
· Yes (Other State contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
9.2.E.3.
Is an exemption certificate or other documentation required when purchaser is claiming exemption as a State from another state?
If yes, enter documentation required in the Comment column.
9.2.F. – Direct Sales to a Local Government located in another state(See 9.2.L and M for information on sales to contractors and other third parties who have contracts with the Local Government from another state)
Yes
No
Statute/Rule
Comment
9.2.F.1.
Does your state have a statutory exemption, which may be limited, for sales to a Local Government located in another state?
If no, go to 9.2.G.
IC 6-2.5-5-16; Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
9.2.F.2.
Is the Local Government located in another state required to apply for an exemption number from your state?
· Yes (Local Government contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
9.2.F.3.
Is an exemption certificate or other documentation required when purchaser is claiming exemption as a Local Government located in another state?
If yes, enter documentation required in the Comment column.
9.2.G. – Direct Sales to Tribal Governments or Entities (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with the Tribal Governments)
Yes
No
Statute/Rule
Comment
9.2.G.1.
Does your state’s sales tax agency have published guidance for the treatment of sales to Tribal Governments, Tribal Entities or Tribal members?
If yes, provide links to any published guidance in the Comment column.
9.2.H.
9.2.H. – Sales to Foreign Diplomats
Yes
No
Statute/Rule
Comment
9.2.H.1
Does your state’s sales tax agency have published guidance for any exemptions, which may be limited, for sales to a Foreign Diplomat?
Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
9.2.H.2
Is an exemption certificate or other documentation required when the purchaser is claiming exemption as a Foreign Diplomat?
If yes, enter documentation required and the acceptable ID numbers in the Comment column.
Sales Tax Information Bulletin No. 4, available at https://www.in.gov/dor/files/reference/sib04.pdf
The Office of Foreign Missions issues a Tax Exemption Card to foreign officials entitled to sales and use tax exemption. An individual's name, photograph, and personal identification appear on the card. There are several different types of cards with minimum purchase amount requirements and other conditions for exemption. Each card provides an explanation of conditions on the reverse.
9.2.I. – Direct Sales to Charitable Organizations (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with a Charitable Organization)
Yes
No
Statute/Rule
Comment
9.2.I.1.
Does your state have a statutory exemption, which may be limited, for sales to Charitable Organizations?
If no, go to 9.2.J.
IC 6-2.5-5-25; Sales Tax Information Bulletin No. 10, available at https://www.in.gov/dor/files/sib10.pdf
9.2.I.2.
Is the Charitable Organization required to apply for an exemption number from your state?
· Yes (Charitable Organization contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
IC 6-2.5-8-4
Indiana charitable organizations making tax-exempt qualified purchases, but not making retail sales, must register with the Nonprofit Section of the Indiana DOR and receive a taxpayer identification number. A charitable organization must register for a sales tax exemption by filing Form NP-20A, which can be filed using the Indiana DOR’s online e-services portal, called the Indiana Taxpayer Information Management Engine (INTIME), by visiting intime.dor.in.gov.
9.2.I.3.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption as a Charitable Organization?
If yes, enter documentation required in the Comment column.
IC 6-2.5-8-4
Organizations that are registered with the Indiana Department of Revenue as charitable organizations may purchase exempt from Indiana sales and use tax tangible personal property used in carrying out the charitable purpose of the qualified organization. To purchase tax exempt, the organization must register with the department no later than 120 days after the taxpayer’s formation, after which the organization can obtain a Form NP-1 (Indiana Nonprofit Sales Tax Exemption Certificate) from INTIME.
9.2.I.4.
Is your state’s own state-issued exemption ID number required when claiming exemption as a Charitable Organization?
If no, indicate in the Comment column which ID numbers are acceptable.
IC 6-2.5-8-4
Organizations that are registered with the Indiana Department of Revenue as charitable organizations may purchase exempt from Indiana sales and use tax tangible personal property used in carrying out the charitable purpose of the qualified organization. To purchase tax exempt, the organization must register with the department no later than 120 days after the taxpayer’s formation, after which the organization can obtain a Form NP-1 (Indiana Nonprofit Sales Tax Exemption Certificate) from INTIME.
9.2.I.5.
Does your state’s exemption for sales to Charitable Organizations apply to Charitable Organizations located in another state?
If no go to 9.2.J.
IC 6-2.5-8-4
Organizations that are registered with the Indiana Department of Revenue as charitable organizations may purchase exempt from Indiana sales and use tax tangible personal property used in carrying out the charitable purpose of the qualified organization. To purchase tax exempt, the organization must register with the department no later than 120 days after the taxpayer’s formation, after which the organization can obtain a Form NP-1 (Indiana Nonprofit Sales Tax Exemption Certificate) from INTIME.
9.2.I.6.
Does your state have different requirements for claiming an exemption as a Charitable Organization located in your state than a Charitable Organization located in another state?
If yes, indicate the differences in the Comment column.
9.2.J. – Direct Sales to Religious Organizations (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with a Religious Organization)
Yes
No
Statute/Rule
Comment
9.2.J.1.
Does your state have a statutory exemption, which may be limited, for sales to a Religious Organization?
If no, go to 9.2.K.
IC 6-2.5-5-25; Sales Tax Information Bulletin No. 10, available at https://www.in.gov/dor/files/sib10.pdf
9.2.J.2.
Is the Religious Organization required to apply for an exemption number from your state?
· Yes (Religious Organization contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
IC 6-2.5-8-4
Indiana organizations organized and operating for a religious purpose making tax-exempt qualified purchases, but not making retail sales, must register with the Nonprofit Section of the Indiana DOR and receive a taxpayer identification number. A religious organization must register for a sales tax exemption by filing Form NP-20A, which can be filed using the Indiana DOR’s online e-services portal, called the Indiana Taxpayer Information Management Engine (INTIME), by visiting intime.dor.in.gov.
9.2.J.3.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption as a Religious Organization?
If yes, enter documentation required in the Comment column.
IC 6-2.5-8-4; Sales Tax Information Bulletin No. 10, available at https://www.in.gov/dor/files/sib10.pdf
Organizations that are registered with the Indiana Department of Revenue as religious organizations may purchase exempt from Indiana sales and use tax tangible personal property used in carrying out the religious purpose of the qualified organization. To purchase tax exempt, the organization must register with the department no later than 120 days after the taxpayer’s formation, after which the organization can obtain a Form NP-1 (Indiana Nonprofit Sales Tax Exemption Certificate) from INTIME. Religious organizations located in Indiana and registered with the Indiana Department of Revenue may not use a Streamlined Sales Tax Governing Board Form F0003 to make purchases exempt from the sales tax.
9.2.J.4.
Is your state’s own state-issued exemption ID number required when claiming exemption as a Religious Organization?
If no, the state should indicate the documentation required in the Comment column.
9.2.J.5.
Does your state’s exemption for sales to Religious Organizations apply to Religious Organizations located in another state?
If no go to 9.2.K.
9.2.J.6.
Does your state have different requirements for claiming an exemption as a Religious Organization located in your state than as a Religious Organization located in another state?
If yes, indicate the differences in the Comment column.
Sales Tax Information Bulletin No. 10, available at https://www.in.gov/dor/files/sib10.pdf
Beginning Jan. 1, 2023, exemption certificates (Form NP-1) will no longer be mailed. Nonprofit organizations should no longer use Form ST-105 as the option for nonprofits will be removed. With this change, nonprofit organizations will need to go through INTIME to request Form NP-1 as a replacement for Form ST-105. (Previously issued ST-105s will remain valid.) Nonprofit organizations who are not registered will need to create an INTIME account to access their exemption certificates.
If an out-of-state organization is hosting a conference, seminar, or educational event within Indiana, the organization can request temporary sales tax exemption status for the duration of its visit. Form NP-20T, Nonprofit Application for Temporary Sales Tax Exemption, will be published on the Indiana DOR website in December 2022. See Indiana Department of Revenue website, Nonprofit Tax forms, available at https://www.in.gov/dor/tax-forms/nonprofit-tax-forms/
Religious organizations not registered with the Indiana Department of Revenue and located in another state may use a Streamlined Sales Tax Governing Board Form F0003 to make purchases exempt from the sales tax.
9.2.K. – Direct Sales to Educational Organizations (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with an Educational Organization)
Yes
No
Statute/Rule
Comment
9.2.K.1.
Does your state have a statutory exemption, which may be limited, for sales to an Educational Organization?
If no, go to 9.2.L.
IC 6-2.5-5-25, -26; Sales Tax Information Bulletin No. 10, available at https://www.in.gov/dor/files/sib10.pdf
9.2.K.2.
Is the Educational Organization required to apply for an exemption number from your state?
· Yes (Educational Organization contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
IC 6-2.5-8-4
Entities organized and operating for an educational purpose making tax-exempt qualified purchases, but not making retail sales, must register with the Nonprofit Section of the Indiana DOR and receive a taxpayer identification number. An educational organization must register for a sales tax exemption by filing Form NP-20A, which can be filed using the Indiana DOR’s online e-services portal, called the Indiana Taxpayer Information Management Engine (INTIME), by visiting intime.dor.in.gov. For-profit institutions or non-exempt educational institutions are not eligible.
9.2.K.3.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption as an Educational Organization?
If yes, enter documentation required in the Comment column.
IC 6-2.5-5-25, -26; Sales Tax Information Bulletin No. 10, available at https://www.in.gov/dor/files/sib10.pdf
Organizations that are registered with the Indiana Department of Revenue as educational organizations may purchase exempt from Indiana sales and use tax tangible personal property used in carrying out the educational purpose of the qualified organization. To purchase tax exempt, the organization must register with the department no later than 120 days after the taxpayer’s formation, after which the organization can obtain a Form NP-1 (Indiana Nonprofit Sales Tax Exemption Certificate) from INTIME. Educational organizations located in Indiana and registered with the Indiana Department of Revenue may not use a Streamlined Sales Tax Governing Board Form F0003 to make purchases exempt from the sales tax.
9.2.K.4.
Is your state’s own state-issued exemption ID number required when claiming exemption as an Educational Organization?
If no, the state should indicate the documentation required in the Comment column.
9.2.K.5.
Does your state’s exemption for sales to Educational Organizations apply to Educational Organizations located in another state?
If no go to 9.2.L.
IC 6-2.5-5-25, -26; Sales Tax Information Bulletin No. 10, available at https://www.in.gov/dor/files/sib10.pdf
9.2.K.6.
Does your state have different requirements for claiming an exemption as an Educational Organization located in your state than as an Educational Organization located in another state?
If yes, indicate the differences in the Comment column.
Beginning Jan. 1, 2023, exemption certificates (Form NP-1) will no longer be mailed. Nonprofit organizations should no longer use Form ST-105 as the option for nonprofits will be removed. With this change, nonprofit organizations will need to go through INTIME to request Form NP-1 as a replacement for Form ST-105. (Previously issued ST-105s will remain valid.) Nonprofit organizations who are not registered will need to create an INTIME account to access their exemption certificates.
If an out-of-state organization is hosting a conference, seminar, or educational event within Indiana, the organization can request temporary sales tax exemption status for the duration of its visit. Form NP-20T, Nonprofit Application for Temporary Sales Tax Exemption, will be published on the Indiana DOR website in December 2022. See Indiana Department of Revenue website, Nonprofit Tax forms, available at https://www.in.gov/dor/tax-forms/nonprofit-tax-forms/
Educational organizations not registered with the Indiana Department of Revenue and located in another state may use a Streamlined Sales Tax Governing Board Form F0003 to make purchases exempt from the sales tax.
9.2.L. – Sales to Construction Contractors for sales of construction materials incorporated into real property construction activities for the specified organizations. This does not include sales for resale. (see below)
Yes
No
Statute/Rule
Comment
9.2.L.1.
Does your state have a statutory exemption or published guidance, which may be limited, for sales to construction contractors for construction materials incorporated into real property by that contractor for the following entities?
If yes, indicate any documentation required or provide a link to the published guidance in the Comment column.
If no, go to 9.2.M.
9.2.L.1.i.
Federal Government
IC 6-2.5-5-24, -55; Sales Tax Information Bulletin No. 60, available at https://www.in.gov/dor/files/reference/sib60.pdf
A construction contractor’s purchase of public safety equipment and material required by contract to be predominately used to protect the general public and workers during the purchaser’s performance of public works construction or maintenance (such as the construction and repair of public roads, bridges, highways, and other public infrastructure) for a governmental entity is exempt from sales and use tax.
9.2.L.1.ii.
State Government located in your State
IC 6-2.5-5-16, -55; Sales Tax Information Bulletin No. 60, available at https://www.in.gov/dor/files/reference/sib60.pdf
A construction contractor’s purchase of public safety equipment and material required by contract to be predominately used to protect the general public and workers during the purchaser’s performance of public works construction or maintenance (such as the construction and repair of public roads, bridges, highways, and other public infrastructure) for a governmental entity is exempt from sales and use tax.
9.2.L.1.iii.
State Government located in other States
9.2.L.1.iv.
Local Government located in your State
IC 6-2.5-5-16, -55; Sales Tax Information Bulletin No. 60, available at https://www.in.gov/dor/files/reference/sib60.pdf
A construction contractor’s purchase of public safety equipment and material required by contract to be predominately used to protect the general public and workers during the purchaser’s performance of public works construction or maintenance (such as the construction and repair of public roads, bridges, highways, and other public infrastructure) for a governmental entity is exempt from sales and use tax.
9.2.L.1.v.
Local Government located in other States
9.2.L.1.vi.
Tribal Governments, Tribal entities or Tribal members
9.2.L.1.vii.
Charitable Organizations located in your State
IC 6-2.5-5-25; Sales Tax Information Bulletin No. 10, available at https://www.in.gov/dor/files/sib10.pdf; Sales Tax Information Bulletin No. 60, available at https://www.in.gov/dor/files/reference/sib60.pdf
9.2.L.1.viii.
Charitable Organizations located in other States
IC 6-2.5-5-25; Sales Tax Information Bulletin No. 10; Sales Tax Information Bulletin No. 60, available at https://www.in.gov/dor/files/reference/sib60.pdf
9.2.L.1.ix.
Religious Organizations located in your State
IC 6-2.5-5-25; Sales Tax Information Bulletin No. 10, available at https://www.in.gov/dor/files/sib10.pdf; Sales Tax Information Bulletin No. 60, available at https://www.in.gov/dor/legal-resources/tax-library/information-bulletins/sales-tax-information-bulletins/
9.2.L.1.x.
Religious Organizations located in other States
IC 6-2.5-5-25; Sales Tax Information Bulletin No. 10; Sales Tax Information Bulletin No. 60, available at https://www.in.gov/dor/files/reference/sib60.pdf
9.2.L.1.xi.
Educational Organizations located in your State
IC 6-2.5-5-16, -25; Sales Tax Information Bulletin No. 10, available at https://www.in.gov/dor/files/sib10.pdf; Sales Tax Information Bulletin No. 60, available at https://www.in.gov/dor/legal-resources/tax-library/information-bulletins/sales-tax-information-bulletins/
9.2.L.1.xii.
Educational Organizations located in other States
IC 6-2.5-5-16, -25; Sales Tax Information Bulletin No. 10, available at https://www.in.gov/dor/files/sib10.pdf; Sales Tax Information Bulletin No. 60, available at https://www.in.gov/dor/files/reference/sib60.pdf
9.2.M. – Sales to third parties who are providing services or performing contracts not related to real property.
Statute/Rule
Comment
9.2.M.1.
Does your state have a statutory exemption or published guidance, which may be limited, for sales to third parties who are providing services or performing contracts not related to real property for the following entities?
If yes, indicate any documentation required or provide a link to the published guidance in the Comment column.
If no, go to 9.2.N.
But see Sales Tax Information Bulletin No. 60, available at https://www.in.gov/dor/legal-resources/tax-library/information-bulletins/sales-tax-information-bulletins/
The sale of food by third parties, such as private caterers, restaurants, licensees, or other lessees operating on the campuses of the college or university to students does not qualify for exemption because such sales are not made by a qualified nonprofit educational organization. However, if the third parties are acting in agency capacity on behalf of the college or university, the exemption is applicable. The contracts with the third parties (private caterers, restaurants, licensees, or other lessees operating on the campuses of the college or university) must specifically designate the third party as an agent on behalf of the college or university. Furthermore, the third-party food provider must be subject to the control of the university in connection with the selling of food to students.
9.2.M.1.i.
Federal Government
9.2.M.1.ii.
State Government located in your State
9.2.M.1.iii.
State Government located in other States
9.2.M.1.iv.
Local Government located in your State
9.2.M.1.v.
Local Government located in other States
9.2.M.1.vi.
Tribal Governments, Tribal entities or Tribal members
9.2.M.1.vii.
Charitable Organizations located in your State
9.2.M.1.viii.
Charitable Organizations located in other States
9.2.M.1.ix.
Religious Organizations located in your State
9.2.M.1.x.
Religious Organizations located in other States
9.2.M.1.xi.
Educational Organizations located in your State
9.2.M.1.xii.
Educational Organizations located in other States
9.2.N. – Sales of Products used in Agricultural Production
Yes
No
Statute/Rule
Comment
9.2.N.1.
Does your state have a statutory exemption, which may be limited, for products used in Agricultural Production?
If yes, provide link to any published guidance issued by your state’s sales tax agency for the treatment of any published guidance sales of products used in Agricultural Production in the Comment column?
If no, go to 9.2.O.
IC 6-2.5-5-2, -5.1; Sales Tax Information Bulletin No. 9, available at https://www.in.gov/dor/files/reference/sib09.pdf
9.2.N.2.
Is the purchaser required to apply for an exemption number from your state in order to claim the Agricultural Production exemption?
· Yes (purchaser contacts state to apply for an exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
IC 6-2.5-8-3, -4.
Purchaser must provide the exemption number on the exemption certificate.
9.2.N.3.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption for Agricultural Production?
If yes, enter documentation required in the Comment column.
IC 6-2.5-8-3, -4.
Purchaser must provide the exemption number on the exemption certificate.
9.2.N.4.
Does your state’s Agricultural Production Exemption apply to Agricultural Production Entities located in another state?
9.2.N.5.
Is your state’s own state-issued exemption ID number required when claiming exemption for Agricultural Production?
If no, indicate in the Comment column which ID numbers are acceptable.
9.2.N.6.
Does your state have different requirements for claiming an Agricultural Production exemption by a purchaser located in your state than by a purchaser located in another state?
If yes, indicate the differences in the Comment column.
Two types of exemption certificates can be used to purchase exempt agricultural-use property. Form ST-105 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.
Form F0003 (SSTGB Exemption Certificate) is an exemption certificate used by states participating in the Streamlined Sales and Use Tax Agreement. This form should be accepted by Indiana retailers and can be used by nonresident purchasers. The form is available at www.streamlinedsalestax.org/index.php?page=document-library
The purchaser does not need a certificate for each item purchased, but the purchaser must complete the form for each purchase before the exemption will be allowed, unless the purchaser checks the “blanket exemption” box, in which case the retail merchant may keep the exemption certificate on file for future purchases.
9.2.O. – Sales of products used in Industrial Production/Manufacturing
Yes
No
Statute/Rule
Comment
9.2.O.1.
Does your state have a statutory exemption, which may be limited, for sales of products used in Industrial Production/Manufacturing?
If no, go to 9.2.P.
IC 6-2.5-5-5.1
9.2.O.2.
Is the purchaser required to apply for an exemption number from your state?
· Yes (purchaser contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
IC 6-2.5-8-3, -4
Purchaser must provide the exemption number on the exemption certificate.
9.2.O.3.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption for sales of products used in Industrial Production/Manufacturing?
If yes, enter documentation required in the Comment column.
IC 6-2.5-8-3, -4
Purchaser must provide the exemption number on the exemption certificate.
9.2.O.4.
Does your state’s Industrial Production/ Manufacturing Exemption apply to Industrial Production/Manufacturing Entities located in another state?
9.2.O.5.
Is your state’s own state-issued exemption ID number required when claiming exemption for Industrial Production/Manufacturing?
If no, the state should indicate in the Comment column which ID numbers are acceptable.
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.
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.
9.2.O.6.
Does your state have different requirements for claiming an Industirial Production/ Manufacturing exemption by a purchaser located in your state than by a purchaser located in another state?
If yes, indicate the differences in the Comment column.
Two types of exemption certificates can be used to purchase exempt property used in industrial production. Form ST-105 Indiana general sales tax exemption certificate allows property to be purchased exempt from tax if the property fits under one of the industrial production/processing exemptions provided by Indiana law.
Form F0003 (SSTGB Exemption Certificate) is an exemption certificate used by states participating in the Streamlined Sales and Use Tax Agreement. This form should be accepted by Indiana retailers and can be used by nonresident purchasers. The form is available at www.streamlinedsalestax.org/index.php?page=document-library.The purchaser does not need a certificate for each item purchased, but the purchaser must complete the form for each purchase before the exemption will be allowed, unless the purchaser checks the “blanket exemption” box, in which case the retail merchant may keep the exemption certificate on file for future purchases.
9.2.P. – Sales of Direct Mail
Yes
No
Statute/Rule
Comment
9.2.P.1.
Does your state allow the purchaser to claim direct mail and assume responsibility for directly reporting tax to the appropriate taxing jurisdictions?
If no, go to 9.2.Q.
IC 6-2.5-1-16.5, IC 6-2.5-1-22.2, IC 6-2.5-13-3; Sales Tax Information Bulletin No. 54, available at https://www.in.gov/dor/files/reference/sib54.pdf
9.2.P.2.
Is an exemption certificate or other documentation required when a purchaser claims direct pay responsibility for Direct Mail?
If yes, enter documentation required in the Comment column.
IC 6-2.5-1-16.5, IC 6-2.5-1-22.2, IC 6-2.5-13-3; Sales Tax Information Bulletin No. 54, available at https://www.in.gov/dor/files/reference/sib54.pdf
A purchaser can provide a printer an exemption certificate. This relieves the printer of any responsibility to collect, pay, or remit sales tax. The purchaser must then source the other direct mail to the jurisdictions to which such mail is to be delivered to the recipients. The purchaser must report and pay the applicable tax due based on this sourcing.
9.2.P.3.
Does your state require an ID number when the purchaser is claiming Direct Mail and assuming the responsibility for directly reporting tax to the appropriate jurisdiction?
If no, go to 9.2.Q.
9.2.P.4.
Is your state’s own state-issued ID number required when the purchaser is claiming Direct Mail and assuming the responsibility for directly reporting tax to the appropriate jurisdiction.
If no, indicate in the Comment column which ID numbers are acceptable.
9.2.Q. – Direct Pay Permit
Yes
No
Statute/Rule
Comment
9.2.Q.1.
Does your state authorize direct pay permits? (SSUTA Sec. 326)
9.2.Q.2.
Is an exemption certificate, direct pay permit or other documentation required when Direct Pay Permit holder is claiming Direct Pay authority?
If yes, enter documentation required in the Comment column.
IC 6-2.5-8-9; Sales Tax Information Bulletin No. 38, available at https://www.in.gov/dor/files/reference/sib38.pdf
Holders of direct payment permits are required to file a copy of their direct payment permit with their supplier in lieu of an exemption certificate.
9.2.Q.3.
Does the state require an ID number when the Direct Pay Permit holder is claiming Direct Pay authority?
9.2.Q.4.
Is the state’s own state-issued exemption ID number required when the Direct Pay Permit holder is claiming Direct Pay authority?
If no, indicate in the Comment column which ID numbers are acceptable.