Business owners filing for a utility sales tax exemption for the first time, often assume that with their tax-exempt status, they’ll also be automatically refunded on their previous tax payments.
However, that’s not true.
When you apply for a utility sales tax exemption in Indiana, your application has nothing to do with the status of your refunds.
You’ve to apply for a utility sales tax exemption and refund separately.
Let’s try to understand the difference between the application processes when filing for tax exemption and a refund in Indiana…
Being tax exempted means that you won’t have to pay tax on your future utility purchases.
To apply for a utility sales tax exemption in Indiana, you’ll need to fill and submit Form ST-200. This form is available for download on the Indiana Department of Revenue website.
You’ll download this form, fill the fields as required and mail it on the address below:
Indiana Department of Revenue PO Box 935 Indianapolis, IN 46206-0935.
The Indiana Department of Revenue will assess your application form and all the documents submitted with the form (they may even conduct an audit). If you qualify for a full exemption, they will issue you a validated ST-109 certificate.
***Please note: If you are applying for a partial exemption in Indiana, you’ll need to submit a different form.
You’ll forward a copy of the ST-109 certificate to your local utility company and in return they will declare your status as tax exempt. All the future bills you receive won’t have tax included in them.
This is the process to file for an exemption.
If you want to apply for a refund on your previous utility tax payments, then you’ll need to submit Form GA-110L.
Before you apply for a utility sales tax refund in Indiana, it’s important to know that the state of Indiana only provides refunds for the current year and the three previous years. Any uncompensated refunds prior to that, do not apply.
Just like the Form ST-200, the Form GA-110L is also available for download on Indiana Department of Revenue official website.
Download the form, fill it and mail it on the address below:
Indiana Department of Revenue PO Box 935 Indianapolis, IN 46206-0935.
Explain clearly why you are due a refund and provide supporting evidence with your application form. If your request for a refund is legit, the Indiana Department of Revenue will refund the amount.
You can check the status of your application by clicking here.
Do you have any other questions about the exemption or refund application process, or need any help with filing your form?
Feel free to reach out; our Indiana utility sales tax experts will be happy to serve you.
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