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.

Click here to access the ST-105 certificate

Contact University Tax Services via the Contact page with questions or to request a specialized certificate.