[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303745-105":53,"doc-detail-303745-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","exempt_co-sales-tax-exemption-certificate-and-instructions","Exempt_CO - Sales Tax Exemption Certificate and Instructions","","Instructions and certificates for Indiana University to make Colorado sales tax-exempt purchases using the Indiana exemption certificate. Requirements cover how to complete the “Affidavit of Exempt Sale,” differences for purchases under $100 versus $100 or more, acceptable payment methods, and restrictions on political activity and legislative influence. The attached certificate text specifies permitted item types, purchaser eligibility and registration, seller recordkeeping, refund claim options, and includes seller/purchaser fields, certification language, and reference forms and numbers.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/exempt_co-sales-tax-exemption-certificate-and-instructions/303745/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/exempt_co-sales-tax-exemption-certificate-and-instructions/303745.png","ImageObject",442,249,{"name":88,"@type":89},"Aurora","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How does Indiana University use the Indiana exemption certificate for Colorado vendor purchases?","Question",{"text":108,"@type":109},"Use the attached Indiana exemption certificate (ST-105) to make sales tax-exempt purchases with Colorado vendors, provided the required conditions and affidavit information are met.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What changes when the purchase total is under $100 versus $100 or more?",{"text":113,"@type":109},"For totals under $100, provide a copy of the Indiana exemption certificate and sign an affidavit declaring the purchase is made with Indiana University funds. For totals $100 or more, provide the certificate copy and ensure payment is made using an Indiana University check or credit card, not cash or an individual’s payment, and the University is not reimbursed for the item or service.",{"name":115,"@type":106,"acceptedAnswer":116},"What items are excluded from the Indiana exemption certificate?",{"text":117,"@type":109},"The certificate cannot be issued for Utilities, Vehicles, Watercraft, Aircraft, or Gasoline, and misuse or fraudulent use can lead to personal and/or entity tax, interest, and civil or criminal penalties.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303745,1790253774,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},4810365810221,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","***For internal Indiana University use only***  \nNOTE: According to 39-26-718(1)(a), C. R.S., Colorado allows Indiana University to use the exemption certificate issued by the state of Indiana (ST-105) when doing business with Colorado vendors. Use the Indiana certificate (attached) to make sales tax-exempt purchases with Colorado vendors.  \nIndiana University may purchase taxable goods and services without paying Colorado sales taxes if the following requirements are met:  \n1. On the \"Affidavit of Exempt Sale,\" in the section that has the box with the X, under \"State and local government,\" check either the box indicating payment is with a check, or with a credit card.  \n2. If the purchase totals less than $100: The purchaser must show a copy of the Indiana exemption certificate and must sign an affidavit declaring the purchase is made from Indiana University funds  \n3. If the purchase totals $100 or more: The purchaser must show a copy of the Indiana exemption certificate. Payment for the item or service must be made with an Indiana University check or credit card, not via cash or an individual’s check or credit card, and the University will not be reimbursed by any person(s) for the use or consumption of the item or service  \n4. The items or services purchased are used in conjunction with Indiana University’s regular educational functions and activities.  \n5. No substantial part of Indiana University’s activities may include carrying on or otherwise trying to influence legislation  \n6. The University may not participate in, or intervene in, any political campaign on behalf of any  \ncandidate for public office (including the publishing or distributing of statements)  \nINSTRUCTIONS:  \n􀁸 Provide a copy of the attached certificates to each vendor when making exempt  \npurchases.  \nForm ST-105  \nState Form 49065 (R7 / 6-23)  \nIndiana Department of Revenue  \nGeneral Sales Tax Exemption Certificate  \nIndiana registered retail merchants and businesses located outside Indiana may use this certificate. The claimed exemption must be allowed by Indiana code. Exemption statutes of other states are not valid for purchases from Indiana vendors. This exemption certificate cannot be issued for the purchase of Utilities, Vehicles, Watercraft, Aircraft, or  Gasoline. In addition, this exemption certificate may not be issued by a nonprofit organization. Purchaser must be registered with the Department of Revenue or the appropriate taxing authority of the purchaser’s state of residence.  \nSales tax must be charged unless all information in each section is fully completed by the purchaser. Purchasers not able to provide all required information must pay the tax and may file a claim for refund (Form GA-110L) directly with the Department of Revenue. A valid certificate also serves as an exemption certificate for (1) county innkeeper’s tax and (2) local food and beverage tax.  \nName of Purchaser: Indiana University  \n_____________________________________________________________________________________  \nName of Seller:   Address of Seller:   City:   State:   ZIP Code:    \nDescription of items to be purchased: All tangible personal property and services  \n_______________________________________________________________________  \nI hereby certify under the penalties of perjury that the property purchased by the use of this exemption certificate is to be used for an exempt purpose pursuant to the State Gross Retail Sales Tax Act, Indiana Code 6-2 .5, and the item purchased is not a utility, vehicle, watercraft, aircraft, or gasoline. I further attest that the property purchased is not being purchased by a nonprofit organization. I confirm my understanding that misuse,(either negligent or intentional), and/or fraudulent use of this certificate may subject both me personally and/or the business entity I represent to the imposition of tax, interest, and civil and/or criminal penalties.  \nSignature of Purchaser:   Date:    \nPrinted Name:   Title:    \n1/18/20","cbCaiqxlHV6ekikd","https://ap.wps.com/l/cbCaiqxlHV6ekikd","pdf",1201455,"English","# Instructions for Colorado sales tax-exempt purchases\n## Requirements and affidavit checklist\n## Purchase amount rules ($100 threshold)\n# Indiana exemption certificate (ST-105)\n## Eligibility, restrictions, and prohibited items\n## Purchaser certification and signature fields\n# Declaration of wholesale or entity sales tax exemption (DR 5002)\n## Purchaser information and exemption types\n## Wholesale exemption and entity exemption sections","[{\"question\":\"How does Indiana University use the Indiana exemption certificate for Colorado vendor purchases?\",\"answer\":\"Use the attached Indiana exemption certificate (ST-105) to make sales tax-exempt purchases with Colorado vendors, provided the required conditions and affidavit information are met.\"},{\"question\":\"What changes when the purchase total is under $100 versus $100 or more?\",\"answer\":\"For totals under $100, provide a copy of the Indiana exemption certificate and sign an affidavit declaring the purchase is made with Indiana University funds. For totals $100 or more, provide the certificate copy and ensure payment is made using an Indiana University check or credit card, not cash or an individual’s payment, and the University is not reimbursed for the item or service.\"},{\"question\":\"What items are excluded from the Indiana exemption certificate?\",\"answer\":\"The certificate cannot be issued for Utilities, Vehicles, Watercraft, Aircraft, or Gasoline, and misuse or fraudulent use can lead to personal and/or entity tax, interest, and civil or criminal penalties.\"}]","Exempt_CO - Sales Tax Exemption Certificate and Instructions | PDF",1789806681]