The Indiana Department of Revenue recently issued guidance with respect to a nonprofit organization’s use of exemption certificates. To claim an exemption from sales tax on purchases, nonprofit organizations must use Form NP-1 (Indiana Nonprofit Sales Tax Exemption Certificate) instead of Form ST-105 (General Sales Tax Exemption Certificate). The Department of Revenue updated information bulletins relating to photography and video sales, furnishing of accommodations, and contractors and construction materials to reflect this change. Retailers are excused from collecting sales tax from a nonprofit customer if they receive a properly executed Form NP-1.
If you have any questions, please contact Gary Schleinkofer at 260-969-2576.