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The certificate covers required purchaser registration details, identification numbers, and the exemption type for a blanket or single purchase. It specifies ineligible categories such as utilities, vehicles, watercraft, and aircraft, and explains that misuse or fraudulent use may trigger tax, interest, and civil/criminal penalties. Sellers must retain the completed form; missing sections makes the exemption 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exemption must beallowed by Indianacode.Exemption statutes of other states are not valid for purchases from Indiana vendors.This exemption certificate can not be issued for thepurchase of Uilities,Vehicles,Watercraft,or Aircraf.Purchaser must be registered with the Department of Revenue or the appropriate taxingauthority of the purchaser's state of residence.  \nSales tax must be charged unlessall information in each section is fully completed by the purchaser.Purchasers not able to provide all equiredinformation must pay the tax and may file a claim for refund(Form GA-110L)directly with the Department of Revenue.  \nName of Purchaser                                                                     Business Address                 City          Purchaser must provide minimum of one ID number below.*Provide your Indiana Registered Retail Merchant's CertificateTID and LOC Number as shown on your Certificate………  ……   …                                    \nSection 1(print only)  \nTID\\#(10 digits)LOC\\#(3 digits)If not registered with the Indiana DOR,provide your State TaxID Number from another State…                       …   …    *See instructions on the reverse side if you do not have either number.State ID\\#State of Issue  \n# Section 2\n\nIs this a □blanket purchase exemption request or a □single purchase exemption request?(check one)  \nDescription of items to be purchased.                                                      \nPurchaser must indicate the type of exemption being claimed for this purchase.(check one or explain)  \n□ Sales to a retailer,wholesaler,or manufacturer for resale only.  \n口Sale of manufacturing machinery,tools,and equipment to be used directly in direct production.  \n□ Sales to nonprofit organizations claiming exemption pursuant to Sales Tax Information Bulletin\\#10.(May not be used for personal hotel rooms and meals.)  \n口Sales of tangible personal property predominately used(greater then 50 percent)in providing public transportation-provide USDOT\\#.A person or corporation who is hauling under someone else's motor carrier authority,or has a contract as a school bus operator,mustprovide their SS\\#or FID\\#in lieu of a State ID\\#in Section\\#1.USDOT\\#                      \n# Section 3\n\n口Sales to persons,occupationally engaged as farmers,to be used directly in production of agricultural products for sale.Note:A farmer not possessing a State Business License\\#may enter a FID\\#or a SS\\#in lieu of a State ID\\#in Section\\#1.  \n□ Sales to a contractor for exempt projects(such as public schools,government,or nonprofits).  \n□ Sales to Indiana Governmental Units (agencies,cities,towns,municipalities,public schools,and state universities).☑ Sales to the United States Federal Government-show agency name.Federal Credit Union          \nNote:AU.S.Government agency should enter its Federal Identification Number (FID\\#)in Section\\#1in lieu of a State ID\\#.  \n  □ Other-explain.                                                   \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 exemptpurpose pursuant to the State Gross Retail Sales TaxAct,Indiana Code 6-2.5,and the item purchasedis not a utility,vehicle,watereraft,or aircraft.  \n# Section 4\n\nI confirm my understanding that misuse,(either negligent o intentional),and/or fraudulent use of this certificate may subject both me personallyand/or the business entity I represent to the imposition of tax,interest,and civil and/or criminal penalties.  \nSignature of Purchaser                                                                        \n  Printed Name_                                                  \nThe Indiana Department of Revenue may request verification of registration in another state if you are an out-of-sta","cbCaif4gAAfuF9qC","https://ap.wps.com/l/cbCaif4gAAfuF9qC","pdf",1221236,"English","# Indiana General Sales Tax Exemption Certificate (Form ST-105)\n## General sales tax exemption eligibility and limits\n## Purchaser identification and registration requirements\n## Section 1: Purchaser identification numbers\n## Section 2: Exemption request type and item description\n## Section 3: Reason for exemption\n## Section 4: Certification, signature, and confirmation","[{\"question\":\"Who may use the Indiana sales tax exemption certificate (Form ST-105)?\",\"answer\":\"Indiana registered retail merchants and businesses located outside Indiana may use the certificate, but the claimed exemption must be allowed by Indiana code.\"},{\"question\":\"Which purchases are not covered by this exemption certificate?\",\"answer\":\"The certificate cannot be issued for purchases of utilities, vehicles, watercraft, or aircraft.\"},{\"question\":\"What happens if the certificate information is incomplete or the form is not fully completed?\",\"answer\":\"All four sections must be completed for the exemption to be valid; otherwise the exemption is not valid and the seller is responsible for collecting Indiana sales tax.\"}]","Indiana Department of Revenue - General Sales Tax Exemption Certificate - Form ST-105 | PDF",1789806690]