Indiana Sales Tax Exemption
New process beginning January 1, 2023
In order for a purchase to be exempt from Indiana sales tax, a Nonprofit Sales Tax Exemption Certificate (NP-1) must be requested by the Tax Department through the Indiana Department of Revenue (DOR) online portal. The NP-1 issued by the Indiana DOR is unique to each vendor and includes an expiration date.
To request the NP-1, please complete and submit the form .
Once the NP-1 is issued by the Indiana DOR, it will be emailed to the requestor to provide to the vendor.
Please allow five to ten days for processing.
Note this change does not impact previously issued ST-105's, which are still valid until January 1, 2024. A NP-1 should only be requested for the following:
- Initial purchase from a vendor.
- Vendor is requesting an updated exemption certificate
- Form ST-105 previously cannot be located
Per Indiana law, the University is not able to request a sales tax exemption for purchases of food or hotel rooms in Indiana, regardless of purpose, as these are considered to be personal benefits.
For any questions, please contact the Tax Department at salestax@nd.edu