Indiana Form ST-109NP&G is called the Indiana Utility Exemption Certificate. It is used when an eligible purchaser wants to buy utility services without paying Indiana sales tax because the purchase qualifies for exemption. This form is available to Indiana-registered not-for-profit entities, Indiana governmental units, federal government purchasers, and utility providers that meet the requirements. The purchaser must already be registered with the Indiana Department of Revenue before issuing the certificate, and a separate certificate must be completed for each utility provider. If the form is incomplete, the exemption is not valid, which means sales tax must be charged. If the purchaser cannot provide all required information at the time of purchase, the tax must generally be paid first, and the purchaser may later request a refund directly from the state.
Who Should Use This Form
This form should be used by an exempt purchaser claiming exemption on utility services such as electricity, natural gas, artificial gas, water, steam, steam heating, or telecommunications services. It is not a general exemption certificate for all purchases. Instead, it is specifically designed for qualifying utility purchases. The form must be given to the utility provider or seller, and the seller must keep it on file to support exempt sales. If the purchaser deals with more than one utility company, a separate Form ST-109NP&G must be completed for each provider.
How to Complete Indiana Form ST-109NP&G
Section 1: Purchaser Information
Section 1 must be completed by printing the purchaser’s information clearly. On the Name of Purchaser line, enter the legal name of the exempt entity. This name should match the name shown on the utility account. Then enter the principal location address, including city, state, and ZIP code.
Next, enter the FID Number, which is the entity’s nine-digit federal identification number. Then enter the Indiana TID Number and Location Number. The TID is a ten-digit Indiana taxpayer identification number followed by a three-digit location number. This number is required because the exempt purchaser must be registered with the Indiana Department of Revenue.
In the Description of How the Utility Is Used field, explain how the utility service is being used in the exempt activity. This description should be specific enough to show why the purchase qualifies. If the utility purchases are for resale, check the resale box provided in this section.
Section 2: Provider Or Seller Information
Section 2 identifies the utility company and the specific service location covered by the exemption certificate. Enter the Provider or Seller Name on the appropriate line. Then enter the Utility Type, such as electricity, gas, water, steam, steam heating, or telecommunications.
Next, determine whether the exemption applies to a single meter or multiple meters with the same provider. If the exemption is for only one meter, check the Single Meter box. Then enter the Account Number, the Meter Number if there is one, and the Service Delivery Address, including city, state, and ZIP code.
If the purchaser has multiple meters with the same utility provider, check the Multiple Meters With This Provider box instead. In that case, attach a separate schedule listing the account number, meter number, and location for each meter covered by the certificate. If the utility service is not metered, provide the delivery location information so the provider can identify the exempt service location correctly.
Section 3: Certification And Signature
Section 3 is the certification section and must be completed by an authorized representative of the entity. By signing the form, the representative is certifying under penalties of perjury that the utility services purchased with this certificate are being used for an exempt purpose or are exempt federal government purchases. The signer is also acknowledging that misuse, whether careless or intentional, can lead to tax, interest, and civil or criminal penalties for both the individual and the entity.
The representative must sign on the Signature line and enter the Date. Then print the signer’s name and enter the signer’s title. The Telephone Number should also be provided. An Email address may be included as well, although it is optional.
Important Filing Rules
Every section of Form ST-109NP&G must be completed for the exemption to be valid. If any required part is left blank, the seller is responsible for collecting Indiana sales tax. The name of the purchaser must match the exempt entity and the utility account. In the case of Indiana governmental units or the federal government, the payment method must also reflect the exempt governmental purchaser in order for the exemption to apply. Because the form is utility-provider specific, do not use one certificate for multiple different providers. Also remember that the seller, not the purchaser, must keep the completed certificate on file as support for exempt sales.
Practical Tips For Completing The Form Correctly
Before filling out the form, confirm that the purchaser is properly registered with the Indiana Department of Revenue and has a valid Indiana TID and location number. Match the purchaser name exactly to the utility account to avoid rejection. Be specific when describing how the utility is used, especially if only part of the entity’s activities are exempt. If multiple meters are involved, prepare the attachment carefully so every covered meter can be traced to the correct account and location. Finally, make sure the person signing the form has authority to certify the exemption on behalf of the entity.