Indiana ST-200

If you are paying too much for metered utilities on your production or research equipment, this guide to Indiana Form ST-200 is your ticket to claiming the exemptions you deserve.

The Indiana Form ST-200, officially titled the Utility Sales Tax Exemption Application, is a critical tax document used by businesses and farmers in Indiana to request an exemption from paying state sales tax on metered utility or telecommunication services. This form allows eligible taxpayers—specifically those using electricity, gas, water, steam, or telephone services directly in production, manufacturing, or research and development processes—to prove their “predominant use” status to the Indiana Department of Revenue (DOR). Essentially, if you can demonstrate that more than 50% of the utility from a single meter is used for an exempt purpose (like powering manufacturing machinery), you may qualify to have the entire meter exempted from sales tax. The form serves as both an application and a technical study, requiring you to provide a detailed breakdown of how every kilowatt, cubic foot, or gallon of utility service is consumed by your equipment. Approval of this application results in the issuance of an ST-109 exemption certificate, which you then provide to your utility company to stop the tax from being charged on future bills.

How To File Indiana ST-200 Form

Filing Form ST-200 correctly requires precision and specific documentation. You have two primary options for submission:

  1. Online (Recommended): The most efficient way to file is electronically through INTIME, the Indiana Department of Revenue’s secure e-service portal at intime.dor.in.gov. This method often speeds up processing and allows you to communicate directly with DOR via secure messaging.
  2. By Mail: You can also complete the paper version of the form and mail it to the address listed below. Be sure to attach all required utility bills and schedules to prevent rejection.

Mailing Address:
Indiana Department of Revenue
P.O. Box 935
Indianapolis, IN 46206-0935

Important Filing Notes:

  • You must file a separate application for each distinct meter or telephone account.
  • You must attach 12 months of utility bills to document annual usage.
  • If your usage changes, ownership changes, or you add/remove equipment, you must file a new application.
How To Complete Indiana ST-200 Form Line-By-Line Instructions

How To Complete Indiana ST-200 Form: Line-By-Line Instructions

Follow these step-by-step instructions to ensure your application is accurate. Do not skip any applicable sections.

Section A: Legal Address

Enter the Legal Name of your business entity exactly as it is registered. Provide your business telephone number. Fill in your official street address or P.O. Box, along with the city, state, and ZIP code. You must use the legal name here; the “Doing Business As” name goes in the next section. Enclose a copy of a utility bill reflecting this legal name to speed up the review.

Section B: Meter Location Address

If you operate under a trade name, enter your DBA (Doing Business As) Name here. Provide the telephone number for this specific location. Enter the physical Street Address, city, state, and ZIP code where the meter is actually located and the service is received.

Section C: Billing Name

Enter the Billing Name exactly as it appears on your utility bills. If applicable, include the Franchise Name. You must attach a complete copy of your utility bill that clearly shows the billing name, location, meter number, and account number. If the bill doesn’t show all this, attach secondary documentation like a screenshot from your online account or a letter from the utility company.

  • Check the box that applies: “12 months of bills are attached,” “This is a new meter,” or “One for one change.”

Section D: Fill In All Applicable Blanks

This section captures the technical details of your utility account.

  • Line 1: Enter your Indiana Taxpayer Identification Number (TID).
  • Line 2: Enter your three-digit Location Number.
  • Line 3: Enter your Social Security Number (this line is for farmers only).
  • Line 4: Enter your Federal ID Number (FEIN).
  • Line 5: Write the Name of Primary Utility Company (e.g., Duke Energy, NIPSCO).
  • Line 6: Enter the specific Meter Number. Remember, only one meter per application.
  • Line 7: Enter the Account Number associated with that meter.
  • Line 8: Enter the Name of Secondary Utility Company if you have one involved in this service.
  • Line 9: Enter the Account Number for the secondary utility.
  • Line 10: Specify the Type of Energy/Utility Service (e.g., telephone, gas, electric, steam, or water).
  • Line 11: Enter your Average Monthly Bill amount.
  • Line 12: Enter the Annual Usage in K.W.H., Cubic Feet, or Gallons used in the previous calendar year.
  • Line 13: Enter the Total Hours of Operation per Day.
  • Line 14: Enter the Number of Operational Days per Week.
  • Line 15: Enter the Number of Operational Weeks per Year.
  • Line 16: State the Exemption Percentage you are requesting based on your study.

Section E: Summary

(Located on the reverse side of the form). Provide a brief written Overview of Your Operation. Explain in simple terms how the utility is used in your business activities. For example, “Electricity is used to power welding robots and conveyor belts for automotive parts manufacturing.”

Section F: Utility Usage Study: Production

Complete this section if you are claiming a production exemption (predominant use).

  • List every single piece of equipment connected to this meter, both production (exempt) and non-production (taxable).
  • Explain how each piece of equipment is used.
  • Provide the Power Rating for each item.
  • List the number of Hours the equipment is used annually.
  • Calculate and list the Total Energy Consumed (K.W.H., cubic feet, or gallons) for each piece of equipment for the previous year.

Section G: Utility Usage Study: Research & Development (R&D)

Complete this section if you are claiming an R&D exemption. Note that R&D is not eligible for the predominant use exemption, meaning you only get exempted for the actual percentage used.

  • List all R&D and Non-R&D equipment connected to the meter.
  • Explain the usage for each item.
  • Provide the Power Rating.
  • List the annual Hours of use.
  • Provide the Total Energy Consumed breakdown for each piece of equipment.

Section H: Certification/Signature

This section verifies the accuracy of your application.

  • Authorized Signature: An authorized person from the business must sign, print their name, provide an email address, and date the form.
  • Signature of Utility Study Preparer: The person who actually performed the utility study (if different from the authorized signer) must also sign, print their name, provide an email, and date the form.
  • POA: If a representative is filing this for you, a Form POA-1 must be attached (or ePOA if filing online).
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