INSTRUCTIONS: INDIANA CONSUMER'S USE TAX RETURN (Form ST-115)

Indiana businesses must file a form ST-115 and pay use tax on any items purchased for use, storage or consumption in the state upon which no state sales tax has been paid. This form can be found on the website of the government of the state of Indiana. The document must be filed even if you do not owe any use tax.

Indiana Consumer's Use Tax Return ST-115 Step 1: At the top of the form, write the beginning and ending dates of the period for which you are filing this return. Indicate with a check mark if this is an annual, quarterly or monthly tax return.

Indiana Consumer's Use Tax Return ST-115 Step 2: Enter your name, street address, city, state and zip code.

Indiana Consumer's Use Tax Return ST-115 Step 3: Write a description of your principal business activity.

Indiana Consumer's Use Tax Return ST-115 Step 4: Enter your Social Security number.

Indiana Consumer's Use Tax Return ST-115 Step 5: Give either your Indiana Tax Identification Number or your Federal Identification number. Indicate which with a circle.

Indiana Consumer's Use Tax Return ST-115 Step 6: Turn the page over. In the table provided, you must itemize all purchases subject to use tax. In the first column, give the name and address of the seller.

Indiana Consumer's Use Tax Return ST-115 Step 7: In the second column, write a description of the property purchased.

Indiana Consumer's Use Tax Return ST-115 Step 8: In the third column, give the date of purchase.

Indiana Consumer's Use Tax Return ST-115 Step 9: In the last column, give the purchase price of each piece of property.

Indiana Consumer's Use Tax Return ST-115 Step 10: Enter the total of all values entered in the last column. If more space is needed to list all purchases, attach a schedule.

Indiana Consumer's Use Tax Return ST-115 Step 11: Transfer this value to line one on the front side of the form.

Indiana Consumer's Use Tax Return ST-115 Step 12: Multiply line one by 7% to calculate your use tax owed. Enter this on line two.

Indiana Consumer's Use Tax Return ST-115 Step 13: If submitting payment after your due date, calculate the penalty owed by multiplying line two by 10%. Enter this on line three. Add lines two and three to determine your adjusted total due.