How do I obtain a utility sales tax exemption?
Utility sales tax on items such as telephone, gas, electric, or water that is used to further an organizations' exempt purpose may be exempt from utility sales tax.
To apply for a utility sales tax exemption, complete the ST-200 form.
In some circumstances, a complete utility study must accompany the ST-200 form.
Once the ST-200 form is approved by the Indiana Department of Revenue (DOR), an ST-109 or blanket certificate will be issued in the legal entity name as registered in DOR's system.
NOTICE: The ST-109 form issued by DOR has a new look in 2018. The form is no longer printed on green paper and watermarked with the DOR logo in the center. The new form is printed on white paper with the DOR logo in the corner.
Utility Study Resources
For additional assistance, you may contact DOR at 317-232-2339 Monday through Friday, 8 a.m. - 4:30 p.m. EST or by email at email@example.com.