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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 the tax exempt purpose for a nonprofit organization or government agency may be exempt from utility sales tax.   

Prior to February 2019, these customers seeking a utility sales tax exemption were required to complete Form ST-200 to receive an ST-109.

Effective February 2019, non-profit organizations and government agencies seeking a utility sales tax exemption should complete Form ST-109NPG and provide it directly to the utility. Do not send the ST-109NPG to DOR. The ST-109NPG form is similar to the General Sales Tax Exemption Certificate in that it allows utilities to handle exempt transactions directly with government and not-profit entities.

As DOR verification of utility sales tax exemptions for nonprofit organizations and government agencies is not required by statute, utilities should not include entities which provide them with ST-109NPG forms in their quarterly requests for verification of manufacturing and recycling utility exemptions. Requests which include entries other than manufacturing and recycling utility exemption verifications will be returned to the utility unprocessed. Utilities will need to remove those entities from the report and resubmit it to DOR before verification can be made.

Please note that Form ST-109NPG is only for use by nonprofit and government entities that are registered with DOR and have utilities usages which qualify for a sales tax exemption. All other customers are required to continue to submit Form ST-200 to DOR to receive an ST-109 in order to receive a utility sales tax exemption.  

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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 refundclaim@dor.in.gov.

 

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