Important Notice Regarding Changes to Form ST-109NP&G

Form ST-109NP&G has been revised to allow it to be issued by utility service providers in addition to not-for-profit organizations and federal and state governments. Utility service provides will be able to issue a ST-109NP&G to other utility service providers from which they are buying utility
services for their own use or for resale to end customers. The form and instructions have been updated to address the proper use of the exemption certificate for the purchase of non-metered utility services such as telecommunications services.  There was also a change to the instructions to
clarify that the certificate does not relieve a utility provider from the collection of sales tax on payments by a federal or state government instrumentality if the payment is not directly proffered by the federal or state government.

Note that existing exemption certificates that have been issued for utility services of not-for-profit organizations, state or federal government instrumentalities, or utility providers remain valid.  A ST-109NP&G is only required for meters or services that have not already been granted
exemption by the Department or if there is a meter change for accounts not subject to an existing blanket exemption.

$125 Automatic Taxpayer Refund Information

Thanks to efforts over the last nine years that have allowed Indiana to fund critical needs while maintaining our state’s competitive tax environment, many Hoosier taxpayers will receive a one-time $125 taxpayer refund under Indiana’s “Use of Excess Reserves” law.

The Automatic Taxpayer Refund is separate from any Indiana Individual Income Tax refund you may receive. There is nothing you need to do to receive this refund. More information, including eligibility, is available on DOR’s Automatic Taxpayer Refund information page (see below).

School Scholarship Tax Credit Update

A School Scholarship Tax Credit is available for individuals or corporations who donate to scholarship-granting organizations (SGOs).

The tax credit program can award up to $17.5 million in credits for fiscal year July 1, 2021 - June 30, 2022.

Visit the Scholarship page for information and to subscribe to email updates for the School Scholarship Tax Credit.

Notification to Gasoline Distributors

Effective June 1, 2022, the gasoline use tax rate in Indiana for the period from June 1, 2022, to June 30, 2022, is $0.240 per gallon.

See Departmental Notice #2 for more information

Increase in Gasoline License Tax and Special Fuel License Tax

P.L. 218-2017 requires the department to publish the new rates effective July 1, 2021, for the gasoline license tax (IC 6-6-1.1-201) and special fuel license tax (IC 6-6-2.5-28) on the department’s Internet website no later than June 1, 2021. For the period July 1, 2021, to June 30, 2022, the following rates shall be in effect:

• Gasoline license tax: $0.33/gallon
• Special fuel license tax: $0.55/gallon

See Departmental Notice # 43 for more information