INSTRUCTIONS: INDIANA SALES AND USE TAX EXEMPTION CERTIFICATE (Form ST-135)

Indiana residents may file a form ST-135 to seek a sales and use tax exemption on tangible personal property purchased for use in public transportation by people operating under leases or contracts to certified motor carriers. This is defined on the form as property that is used at least half the time or more in transporting people or property on a for-hire basis. This form can be found on the website maintained by Indiana to make available all state government forms.

Indiana Sales And Use Tax Exemption Certificate ST-135 Step 1: There are two copies of this form. Both are to be completed by the purchaser. One is to be kept for their records, while the other should be filed with the seller.

Indiana Sales And Use Tax Exemption Certificate ST-135 Step 2: In the first blank, print the name of the purchaser.

Indiana Sales And Use Tax Exemption Certificate ST-135 Step 3: In the second blank, enter your federal identification number, Social Security number, tax identification number or US Department of Transportation number.

Indiana Sales And Use Tax Exemption Certificate ST-135 Step 4: In the third blank, enter your Federal Highway Administration (FWHA) number.

Indiana Sales And Use Tax Exemption Certificate ST-135 Step 5: In the fourth blank, interstate carriers should enter their IMCA number.

Indiana Sales And Use Tax Exemption Certificate ST-135 Step 6: In the next four blanks, give your street address, city, state and zip code.

Indiana Sales And Use Tax Exemption Certificate ST-135 Step 7: The next line asks you to indicate with a check mark whether the purchase is of a vehicle, repair parts, tires, tubes or accessories, fuel or lubricants or other. If the latter, provide a written description.

Indiana Sales And Use Tax Exemption Certificate ST-135 Step 8: On the next line, indicate with a check mark whether this is a single purchase or the certificate is intended to act as a blanket document for multiple purchases. If a single purchase, provide the price of the sale. If this is a blanket certificate, give the start and end dates during which this certificate will be in effect.

Indiana Sales And Use Tax Exemption Certificate ST-135 Step 9: Sign and date the form.