Office of Accounting

Sales Tax

Per Indiana regulations, purchases by the University are exempt from sales tax if the purchases are:

  • for an official government function and not a proprietary activity
  • invoiced and directly paid for by University funds

Purchases for the private benefit of any member of the University are not eligible for exemption. For example, the University is not exempt from taxes assessed to members of the University for purchases including lodging, airfare, immediately-consumable food (restaurant or catered food), etc., as these are expenses which do not benefit the University as a whole.

If you need a copy of the current Indiana General Sales Tax Exemption Certificate (Form ST-105), please contact the Accounting Office.

Please note that the Form ST-105 is only valid for purchases subject to Indiana sales tax.  The University has registered in any state in which a sales tax exemption is granted. When purchasing an item from a state other than Indiana, please refer to the Tax Exemption Matrix to see if that purchase may be exempt. Each state’s exemption certificate is available by contacting the Accounting Office.