Indiana Form GT-105, Gasoline Use Tax Exemption Certificate is the state’s official certificate a purchaser uses to claim an exemption from Indiana gasoline use tax on qualifying gasoline purchases from an Indiana fuel distributor (not for general retail purchases and not for “resale” claims). It can be used by purchasers located in Indiana or out of state, but the exemption claimed must be valid under Indiana law (you cannot rely on another state’s exemption rules to buy gasoline tax-free from an Indiana seller). The form is designed to protect both sides of the transaction: the purchaser certifies the gasoline will be used only for an exempt purpose, and the seller keeps the completed certificate on file as documentation supporting why tax was not charged. Importantly, Indiana expects the purchaser to be registered with the Indiana Department of Revenue (DOR) or with the appropriate taxing authority in the purchaser’s home state; and if the purchaser cannot fully complete every required section, the seller must charge the gasoline use tax and the purchaser may seek a refund directly from Indiana using Form GA-110L (claim for refund).
How To File Form GT-105
Form GT-105 is generally not “filed” with the state as a return; it is completed by the purchaser and given to the seller/fuel distributor at the time of purchase (or before purchases begin, for blanket requests). The seller must retain the certificate in its records to substantiate exempt gasoline sales if the Indiana DOR asks for support. If you are an out-of-state purchaser, be prepared that Indiana may request proof that you are properly registered in your state. If you cannot provide all required information on the GT-105, pay the tax on the purchase and then pursue a refund via GA-110L with the Indiana DOR.
How To Complete Form GT-105: Line-By-Line Instructions
Tip Before You Start: The exemption is only valid if all five sections are completed; otherwise, the seller is responsible for collecting the tax.
Section 1 (Print Only)
Name Of Purchaser
Enter the legal name of the person, business, or organization buying the gasoline (the entity claiming the exemption).
Business Address / City / State / ZIP Code
Provide the purchaser’s full mailing address exactly as you want it tied to this exemption certificate.
Purchaser Must Provide Minimum Of One ID Number Below
This area is mandatory—your exemption claim needs an identifying registration/ID number.
TID Number (10 Digits) – LOC Number (3 Digits)
If you are registered with Indiana DOR, enter your Indiana Taxpayer Identification Number (TID) and the related LOC number as shown on your Indiana certificate
- The TID is 10 digits, and the LOC is 3 digits.
- These numbers are associated with Indiana registration types such as the Registered Retail Merchant Certificate and other Indiana tax ID labels.
If Not Registered With Indiana DOR: State ID Number / State Of Issue
If you do not have an Indiana TID/LOC, enter your home-state tax ID / business license / state-issued tax identifier and list the state that issued it.
If You Do Not Have Either Number (Allowed Exceptions)
Use these alternatives only if you truly do not have an Indiana TID or another state ID number (and you fall into one of the listed categories):
- Federal Government purchasers: put the agency’s FEIN in the “State ID Number” space.
- Farmers: you may use an SSN or FEIN in the “State ID Number” space.
- Public transportation haulers operating under someone else’s motor carrier authority, or operating as a contracted school bus operator: use SSN or FID number in the “State ID Number” space.
Section 2 (Seller Information)
Name Of Seller
Enter the name of the fuel distributor/seller making the exempt gasoline sale.
Address Of Seller / City / State / ZIP Code
Enter the seller’s complete business address.
Section 3 (Type Of Request)
Blanket Purchase Exemption Request Or Single Purchase Exemption Request (Check One)
Check one box only:
- Blanket: use when the seller will make multiple exempt gasoline sales to the purchaser over time (ongoing relationship).
- Single purchase: use when the exemption applies to one specific transaction only.
Section 4 (Reason For Exemption)
This section is where you identify why the gasoline is exempt. You must check the best match (or use “Other” and explain). Also note: you cannot use this certificate to claim a purchase as “sale for resale.”
Option 1: Sale Of Gasoline Used Directly In Direct Production
Check this if the gasoline will be used directly in a qualifying production process (as allowed by Indiana exemption rules).
Option 2: Gasoline Predominantly Used In Providing Public Transportation (Over 50%) + USDOT Number
Check this if more than half of the gasoline will be used to provide public transportation and then enter the USDOT Number on the line provided.
Additional ID rule: if you are hauling under another carrier’s authority or operating as a contracted school bus operator, you must provide SSN or FID in Section 1 instead of a normal state ID number.
USDOT Number Line
Write the USDOT number clearly and completely.
Option 3: Gasoline Sold To Farmers For Direct Use In Producing Agricultural Products For Sale
Check this if the purchaser is occupationally engaged in farming and the gasoline will be used directly in producing agricultural goods for sale.
If the farmer does not have a state business license number, they may use FID/FEIN or SSN in Section 1 as the ID.
Option 4: Sales Of Gasoline To Indiana Governmental Units
Check this for Indiana governmental purchasers such as agencies, cities, towns, municipalities, public schools, and state universities.
Option 5: Sales Of Gasoline To The United States Federal Government + Agency Name
Check this if the purchaser is a U.S. federal government agency and write the agency name on the blank line
ID note: a federal agency should use its FID/FEIN in Section 1 in place of a state ID number.
Option 6: Other – Explain
If none of the listed categories fit, check “Other” and provide a clear, specific explanation of the exemption being claimed (do not leave it vague).
Section 5 (Purchaser Certification And Signature)
This is the legal certification statement—treat it like a sworn declaration. The purchaser is certifying exempt use and acknowledging penalties for misuse.
Signature Of Purchaser
The purchaser (or authorized representative) must sign. Unsigned certificates are not valid.
Date
Enter the date the certificate is signed.
Printed Name / Title
Print the signer’s name and their title/role (for example, Owner, Treasurer, Controller, Authorized Agent).
Important Recordkeeping Reminder
Indiana may ask out-of-state purchasers to verify their registration, and the seller must keep the GT-105 on file to document exempt sales.
Quick Accuracy Checklist (So The Exemption Holds Up)
- All five sections completed (no blanks that are required).
- Purchaser provided Indiana TID/LOC or a valid state ID, or used a permitted exception (federal/farmer/qualifying hauler).
- Section 3 has one box checked (blanket or single).
- Section 4 exemption reason checked, and USDOT/agency name/“Other” explanation filled in when applicable.
- Section 5 is signed, dated, and printed name/title included.