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The changes listed below are ONLY for bidders that attend the auction. All out of state bidders that are mail order/internet do not have to pay Indiana sales tax.
Tax Exempt Information: Effective immediately, form ST-136A (Indiana Out-of-State Purchaser's Sales Tax Exemption Affidavit) is no long an effective document for purchasers to claim exemption from Indiana sales tax for purchases in Indiana that would be exempt if purchased in their state of residence.
Form ST-105 is the general sales tax exemption certificate and is not valid for personal purchases. Only a person who has registered with the Indiana Department of Revenue (InDOR) can use the ST-105 to purchase items exempt from sales tax. Retailers, wholesalers, or manufacturers can use the exemption certificate if the item is purchased for resale.
Persons desiring to make exempt purchases must register with InDOR as a retail merchant by completing Form BT-1. This registration will provide the person or entity with a Taxpayer Identification Number (TID), which is required to make purchases exempt from the sales tax. Out-of-state persons must register with InDOR and obtain a TID in order to make qualifying exempt purchases.
Registration can be accomplished through the InDOR website at www.in.gov/dor/taxforms/s-wforms.html or by contacting one of the district offices throughout the state of Indiana. Additional information regarding the application can be obtained by calling 317-615-2700.
Simply put, ALL out-of-state purchasers who want to be tax exempt must have an Indiana tax exemption certificate regardless of whether you have one in your home state or have filed your tax exempt status with us in the past.
Stout Auctions apologizes for any inconvenience this new directive may cause. Please understand this is a commissioner's directive from the state Department of Revenue and something we have no control over. Contact us if you have questions about what is required to claim tax exempt status at a Stout Auctions sale.