How do I obtain a utility sales tax exemption?

To apply for a utility sales tax exemption, please complete the ST-200 form.

In some circumstances, a complete utility study must accompany the ST-200 form. See below for more information about utility studies.

Once the ST-200 form is approved by the department, an ST-109 or blanket certificate will be issued in the legal entity name as registered in the department’s system.

Utility Study Resources

Webinar Resources

Other Resources

Contact Us

For additional assistance, please contact the department at 317-232-2339 or via email at refundclaim@dor.in.gov.