State Sales Tax Exemption for Purchases (Indiana Sales Tax Exemption Certificate)


In order for the University to receive an exemption for purchases from Indiana sales tax, the University must provide the Indiana University ST‐105 to the seller and the purchase must be:

  • invoiced directly to the state educational institution;
  • paid for via University funds (e.g. –wire, check, P‐Card); and
  • for a governmental function and not a proprietary activity.

See Tax Filing for more information. Questions? Please send an email to