Purchases and Indiana Sales or Use Tax

The State of Indiana and its instrumentalities are not subject to sales or use tax on any purchases to be used primarily to carry out a governmental function. The governmental function of Indiana University is education, research and public service. Any purchases lying outside this function are a proprietary function and taxable. The ST-105 is required for an exemption from Indiana sales tax on purchases.  The ST-105 is an official certificate from the state of Indiana which serves as proof of Indiana University's sales tax exempt status. 

Consult the Purchases Matrix for specific guidance on exempt or taxable purchases.

Informational Resources