As of January 1, 2023, The Indiana Department of Revenue changed the requirements of the nonprofit sales tax exemption certificates.  This is a change that many churches are not aware of until they are asked to provide the updated form.  I wasn’t even aware of this change until recently when it was brought to my attention.

Instead of using Form ST-105, all nonprofits are required to utilize Form NP-1 through the Indiana Department of Revenue’s INTIME portal.  If you do not already have an ITIME account, you will need to register for one.  In order to register, you will need the church’s Federal Employer Identification Number (FEIN) or State Taxpayer Identification Number (TID) and a recent letter from the Indiana Department of Revenue with a letter ID.  If you do not have this letter, it can be requested when you begin the registration process online.

In order to be exempt from sales tax, the church must also have an active Nonprofit Application for Sales Tax Exemption (Form NP-20A).  If you need to apply for this, you will need to call the Indiana Department of Revenue and request they send you the application form. Once this is approved, you can continue with the INTME registration.  Below are a few resources to help you with this process.


INTIME Portal:

INTIME Resources:

DOR Customer Service: 317-232-0129