Indiana Form ST-200R (Electric Utility Sales Tax Exemption Application for Restaurants) is a specialized exemption application designed exclusively for qualifying restaurants seeking relief from state sales tax on metered electric utility service. This form allows restaurants that derive at least 75% of their total receipts from the sale of prepared food (as defined by specific criteria like heated items, mixed/combined foods, or food sold with utensils) to claim a full exemption on their electric service, provided the meter is registered with the Indiana Department of Revenue (DOR). Approval results in the issuance of an ST-109R certificate, which you provide to your electric utility company to eliminate the tax charge. The application requires detailed proof of your restaurant status through a 75% prepared food sales calculation based on at least 12 months of sales data, along with utility billing information. Like other utility exemption forms, it may trigger an on-site DOR inspection, and any changes in operations or ownership necessitate refiling. Submit electronically via INTIME for faster processing, or mail to DOR with 12 months of bills attached.
How To File Indiana ST-200R Form
File Form ST-200R by submitting it to the Indiana Department of Revenue—either electronically through INTIME (preferred at intime.dor.in.gov) or by mail. Use a separate form for each meter account. Attach 12 months of electric utility bills showing billing name, location, meter number, and account number (or equivalent documentation like online screenshots if bills are incomplete). If a representative files, include Form POA-1 or an ePOA for online submission. Incomplete applications will be rejected.
Mailing Address:
Indiana Department of Revenue
P.O. Box 935
Indianapolis, IN 46206-0935
Contact DOR via INTIME messaging or call 317-232-2240 for help. Refile if utility use or ownership changes.
How To Complete Indiana ST-200R: Line-By-Line Instructions
Fill out every applicable blank clearly. Section F is mandatory for all applicants.
Section A: Legal Address
Enter your Legal Name (business entity name). Provide your telephone number. Fill in the street/P.O. Box, city, state, and ZIP code. Attach a utility bill matching this legal name to speed review.
Section B: Meter Location Address
Enter your DBA Name if applicable. Provide the telephone number. Enter the physical street address, city, state, and ZIP code of the meter location (must already be registered with DOR).
Section C: Billing Name
Enter the Billing Name as shown on bills. Include Franchise Name if applicable. Check one box: “12 months of bills are attached,” “This is a new meter,” or “One for one change.”
Section D: Fill In All Applicable Blanks
- Line 1: Indiana Taxpayer Identification Number (TID).
- Line 2: Location (three-digit number).
- Line 3: Social Security Number (if applicable).
- Line 4: Federal Employer Identification Number (FEIN).
- Line 5: Name of Utility Company.
- Line 7: Meter Number (one meter per application).
- Line 8: Account Number from bills.
- Line 9: Total Hours of Operation per Day.
- Line 10: Number of Operational Days per Week.
- Line 11: Number of Operational Weeks per Year.
- Line 6: NAICS Code (find at census.gov/naics).
Section E: Summary
Write a brief overview of your operation and explain how the electric utility is used (e.g., “Electricity powers kitchen ovens, refrigerators, and lighting for food preparation and service”).
Section F: Restaurant Determination (75% Calculation)
Provide sales data for at least 12 months to prove ≥75% from prepared food.
- Line 1: Receipts from food heated by seller or sold heated (including bakery).
- Line 2: Receipts from food with ≥2 ingredients mixed/combined for sale as single item (including bakery; exclude cut/repackaged/pasteurized items or raw animal foods needing consumer cooking per FDA guidelines).
- Line 3: Receipts from food sold with eating utensils provided (plates, cutlery, glasses, cups, napkins, straws; excludes transport containers).
- Line 4: Total Food Receipts (Line 1 + 2 + 3).
- Line 5: All Receipts from tangible personal property, digital goods, or services.
- Line 6: Percentage (Line 4 ÷ Line 5 x 100). Must be ≥75% to qualify.
Section G: Certification/Signature
- Authorized Signature: Sign, print name, email, and date under penalty of perjury.
- Signature of Utility Study Preparer: If different, the preparer signs, prints name, email, and dates.