Non-profit organizations can claim an exemption from sales tax on purchases. Historically this has been done through the completion of the General Sales Tax Exemption Certificate (Form ST-105). The IN Department of Revenue has announced that as of January 1, 2023, Non-Profit Organizations will no longer be able to claim a sales tax exemption by using Form ST-105. Instead, your customers claiming these exemptions must obtain a Form NP-1 to provide to you.
Please note that if you have an ST-105 on file for an existing customer that is marked as a blanket purchase exemption in Section 2, the IN Department of Revenue has informed us that it will continue to be valid after January 1, 2023. However, new customers or customers with an ST-105 that was NOT a blanket purchase exemption will have to provide the Form NP-1 to qualify for a sales tax exemption on purchases from your dealership.