[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303746-105":53,"doc-detail-303746-en":130},{"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":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","indiana-utility-exemption-certificate-st-109npg-instructions","Indiana Utility Exemption Certificate - ST-109NP&G - Instructions","","Indiana Utility Exemption Certificate ST-109NP&G explains how eligible Indiana not-for-profit entities, governmental units, federal purchasers, and utility providers may issue an exemption for utility services. It states sales tax must be charged unless required purchaser information in each section is fully completed, and it notes refund claims may require Form GA-110L. The certificate includes purchaser and provider details (including taxpayer identification and meter/location information), plus a certification, signature, and seller record-keeping requirements.",{"@graph":63,"@context":122},[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/indiana-utility-exemption-certificate-st-109npg-instructions/303746/",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/indiana-utility-exemption-certificate-st-109npg-instructions/303746.png","ImageObject",442,249,{"name":88,"@type":89},"Eliana","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-28","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"Who may use the Indiana Utility Exemption Certificate ST-109NP&G?","Question",{"text":108,"@type":109},"Eligible purchasers include Indiana registered not-for-profit entities, Indiana governmental units, federal government purchasers, and utility providers that meet the certificate requirements.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When must Indiana sales tax be charged for utility services?",{"text":113,"@type":109},"Sales tax must be charged unless all information in each required section is fully completed by the purchaser; incomplete information makes the exemption invalid.",{"name":115,"@type":106,"acceptedAnswer":116},"What information is required in Section 1 of the form?",{"text":117,"@type":109},"Section 1 requires the purchaser’s name matching the utility account, and an Indiana Taxpayer Identification Number formatted as a ten-digit TID followed by a three-digit LOC number.",{"name":119,"@type":106,"acceptedAnswer":120},"What must the entity representative do in Section 3?",{"text":121,"@type":109},"The entity representative must sign and date the form, provide the printed name and title, and can optionally include a contact email address.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},303746,1789806683,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":139,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":61,"update_tm":129,"read_time":9},4398048949847,"https://ap-avatar.wpscdn.com/avatar/400002536579ef2da7f?_k=1778318612642679267","Form  \nST-109NP&G  \nState Form 56648  \n(R / 10-21)  \nIndiana Department of Revenue Indiana Not-for-Profit, Governmental Unit, and Utility Provider  \nIndiana Utility Exemption Certificate  \nIndiana registered not-for-profit entities, Indiana governmental units, federal government purchasers, and utility providers may use this certificate. Purchaser must be registered with the Department of Revenue in order to issue this certificate. A separate certificate is required to be completed and given to each utility provider.  \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.  \n\n| Section 1 (print only) |  |  |  |  |\n| --- | --- | --- | --- | --- |\n| Name of Purchaser |  |  |  |  |\n| Principle Location Address | City |  | State | ZIP Code |\n| FID Number (9 digits) |  | Indiana TID Number (10 digits) -Location Number (3 digits) |  |  |\n| Description of How the Utility Is Used |  |  |  |  |\n| Check this box if purchases are for resale. □ |  |  |  |  |\n\n\n| Section 2 (print only) |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- |\n| Provider or Seller Name\u003Cbr>Momentum Telecom, Inc. | Utility Type\u003Cbr>Telecommunications |  |  | □ Single Meter |  |  |\n| Account Number |  |  | Meter Number (if applicable) |  |  |  |\n| Service Delivery Address |  | City |  |  | State | ZIP Code |\n| □ Multiple Meters With This Provider\u003Cbr>If you have more than one meter with this utility please attach a schedule that details the account number, meter number, and location for each meter. |  |  |  |  |  |  |\n\nSection 3  \nI hereby certify under the penalties of perjury that the utility services purchased by the use of this exemption certificate are to be used  \nfor an exempt purpose pursuant to the State Gross Retail Sales Tax Act, under IC 6-2.5-4-5, IC 6-2.5-4-6, IC 6-2.5-5-12, IC 6-2.5-5-13, IC 6-2.5-5-16 or IC 6-2.5-5-25; or were acquired by the federal government and are exempt under IC 6-2.5-5-24. This exemption is subject to review by the Department of Revenue.  \nI confirm my understanding that misuse (either negligent or intentional), and/or fraudulent use of this certificate may subject both me personally and the entity I represent to the imposition of tax, interest, and civil and/or criminal penalties.  \nSignature Entity Representative:   Date:    \nPrinted Name: Title:    \n____________________________________________________  \nTelephone Number:   Email:    \nSeller must keep this certificate on file to support exempt sales.  \nInstructions for Completing Form ST-109NP&G  \nAll sections of the Form ST-109NP&G must be completed or the exemption is not valid and the seller is responsible for the collection of the Indiana sales tax. A separate ST-109NP&G must be completed and given to each utility provider.  \nSection 1  \nName of the purchaser must be the name of the exempt entity and must match the name on the utility account. In the case of Indiana government units or the federal government, payment method must represent the Indiana governmental unit or the federal government in order to qualify for exemption. For purposes of this form,“utility provider” includes an entity that provides, sells, or resells electrical energy, natural or artificial gas, water, steam, steam heating, or telecommunications services.  \nThis section requires an Indiana Taxpayer Identification Number. The Indiana Taxpayer Identification Number (TID) is a ten-digit number followed by a three-digit LOC Number. This Taxpayer Identification Number is issued to the entity by the department upon the entity’s registration of its status with the department as required under IC 6-2.5-8-4.  \nSection 2  \nUtility Provider Name and Type. Purchasers must complete a separate ST-109NP&G for each utility for which an exemption is being claimed by an eligible entity.  \nEnter the spe","cbCaikPsMTypEB6G","https://ap.wps.com/l/cbCaikPsMTypEB6G","pdf",378515,"English","# Section 1\n## Name and purchaser details\n## Resale box\n# Section 2\n## Provider/seller information\n## Meter and delivery address details\n## Multiple meters schedule\n# Section 3\n## Exemption certification and penalties warning\n## Signature, date, and contact details\n# Instructions for Completing Form ST-109NP&G\n## General completion requirements\n## Section 1 guidance\n## Section 2 guidance\n## Section 3 guidance","[{\"question\":\"Who may use the Indiana Utility Exemption Certificate ST-109NP\\u0026G?\",\"answer\":\"Eligible purchasers include Indiana registered not-for-profit entities, Indiana governmental units, federal government purchasers, and utility providers that meet the certificate requirements.\"},{\"question\":\"When must Indiana sales tax be charged for utility services?\",\"answer\":\"Sales tax must be charged unless all information in each required section is fully completed by the purchaser; incomplete information makes the exemption invalid.\"},{\"question\":\"What information is required in Section 1 of the form?\",\"answer\":\"Section 1 requires the purchaser’s name matching the utility account, and an Indiana Taxpayer Identification Number formatted as a ten-digit TID followed by a three-digit LOC number.\"},{\"question\":\"What must the entity representative do in Section 3?\",\"answer\":\"The entity representative must sign and date the form, provide the printed name and title, and can optionally include a contact email address.\"}]","Indiana Utility Exemption Certificate - ST-109NP&G - Instructions | PDF"]