In order for the university to receive exemption from Indiana sales tax, the purchaser must provide the Indiana University ST-105 to the seller and the purchase must be:
- invoiced directly to Indiana University,
- paid for via University funds (such as a wire transfer, check, or procurement card (P-Card), and
- for a governmental function and not a proprietary activity.
Ideally, this form is presented by the IU department at time of purchase.
Contact University Tax Services via the Contact page with questions or to request a specialized certificate.