If your business cannot file or pay taxes electronically due to religious beliefs or policy restrictions, you need to file Indiana Form BT-EX, the official Business Exemption Application. This form allows eligible taxpayers to request an exception from the state mandates that generally require sales, withholding, and motor carrier taxes to be processed online. In recent years, Indiana law has made electronic filing compulsory for most retail merchants, withholding agents, and motor carriers to increase efficiency and accuracy. However, the state recognizes that specific circumstances—such as a lack of internet access or conflicting organizational principles—may prevent compliance. By submitting this application, you formally petition the Indiana Department of Revenue to allow you to continue using paper forms and checks for your tax obligations. It is critical to fill out this document completely and accurately, as an incomplete application can result in an immediate denial, forcing you to comply with electronic mandates you may not be equipped to handle.
What Is Indiana Form BT-EX?
Form BT-EX (State Form 55115) is a request form used by businesses to ask for permission to opt out of electronic filing or payment requirements. The state mandates electronic filing for Sales and Use Tax, Withholding Tax, Motor Carrier Fuel Tax (MCFT), and International Fuel Tax Agreement (IFTA) taxes, as well as vehicle registrations under the International Registration Plan (IRP) or Base Plate Registration (BPR). Approval of this form grants a waiver based on three primary exceptions: religious beliefs, organizational policies prohibiting electronic transactions, or lack of computer/internet access. If approved, you will receive a confirmation letter; if denied, you will be informed of your right to protest the decision.
How To File Form BT-EX
You must mail or fax the completed application to the specific department corresponding to your tax type. Do not send it to both addresses unless necessary for different tax accounts.
For Sales And Withholding Tax Exemptions:
- Mail to:
Indiana Department of Revenue
Sales and Withholding
P.O. Box 6197
Indianapolis, IN 46206-6197 - Fax to: 317-232-1021
For Motor Carrier Services Exemptions (MCFT, IFTA, IRP, BPR):
- Mail to:
Indiana Department of Revenue
Motor Carrier Services
7811 Milhouse Rd., Suite M
Indianapolis, IN 46241-9524 - Fax to:
317-615-7333 (for IFTA/MCFT)
317-615-7310 (for IRP/BPR) - Email to:
[email protected] (for IFTA/MCFT)
[email protected] (for IRP/BPR)
How To Complete Form BT-EX
Follow these line-by-line instructions carefully to avoid processing delays.
Business Information
- Business Name: Enter the full legal name of your business entity.
- Taxpayer ID Number: Write the ID number issued to you by the Indiana Department of Revenue.
- Physical Business Address: Enter the actual street address of your business location. Do not use a P.O. Box here. Include the City, State, and ZIP Code.
- Federal Identification Number: Enter your Federal Employer Identification Number (FEIN).
Contact Information
- Contact Person: Name the individual responsible for filing your tax forms who can answer questions about this application.
- Telephone Number: Provide a direct phone number for the contact person.
- Email Address: Enter a valid email address for correspondence.
Mailing Address
- Address Fields: Enter the address where you want to receive your paper coupons, quarterly returns, or renewal packets if your exemption is approved. This can be a P.O. Box. Fill in the Street, City, State, and ZIP Code.
Tax Types And Exemption Request
- Check All Tax Types That Apply: Mark the boxes for the specific taxes you need an exemption for:
- Sales and Use Tax
- Withholding Tax
- Motor Carrier Fuel Tax (MCFT)
- International Fuel Tax Agreement (IFTA)
- International Registration Plan (IRP)
- Indiana Base Plate Registration (BPR)
- Type of Exemption: Check the box for “I request an exemption from the requirement to file electronically” AND/OR “I request an exemption from the requirement to pay electronically,” depending on your needs.
Reason For Exemption
- Select Your Reason: Check one of the three allowable reasons:
- Religious beliefs: Your faith prohibits the use of electronic technology for these transactions.
- Policy of organization: Your organization has a formal policy forbidding electronic filing or payment.
- No computer/Internet access: You do not have the necessary hardware or connectivity.
- Other Reasons: If your reason is not listed, do not check any of the three boxes above. Instead, you must attach a detailed statement explaining your specific situation. Note that failure to check a box or attach an explanation will lead to denial.
Signature
- Signature of Responsible Officer: The business owner, partner, or corporate officer must sign the form.
- Date Signed: Enter the date of the signature.
- Print Name: Clearly print the name of the person signing.
- Phone Number: Provide the signer’s phone number.
Department Use Only
- Leave the bottom section labeled “For Departmental Use Only” blank. This area is for state officials to mark your application as Approved or Denied.