Lodging Sales Tax Exempt Purchases Using PRF Funds – To receive an exemption from Indiana retail tax, you must provide PRF’s ST-105 tax exemption certificate to the vendor and the purchase must be: Invoiced to PRF Paid for by PRF with PRF Funds For an Exempt Purpose of PRF Office Supplies (Used by PRF) Tangible Personal Property Office Equipment and Furniture (Used by PRF) which is purchased primarily for Fundraising Supplies tax-exempt purposes. Prizes, Awards, Giveaways to Donors for Fundraising Event Grocery Items Food and Beverages Prepared and Catered Food (Only if served at vendor’s location with vendor’s equipment.) Meeting/Banquet Room Rental for Tax Exempt Purpose (Fundraising) Accommodations Lodging/Rooms for 30 Days or More Sales Tax Non-exempt Purchases Using PRF Funds (Sales tax should be paid) – Tangible Personal Property Purchased for Personal Benefit (Gift, Award, Prize for PRF/PU Employee) which is purchased primarily for Car Rental tax-exempt purposes. Prepared and Catered Food (Including: charge for serving and delivery charge.) Food and Beverages Restaurant/Meals/Beverages for PRF Employees and Others Lodging/Rooms for Less Than 30 Days Accommodations Meeting/Banquet Room Rental not for Tax Exempt Purpose (e.g., Retirement Function) Sales Tax Collections General Rule – Examples include: Sales tax should be collected on Computer Equipment the sale/rental/lease of tangible Apparel personal property in Indiana. Video Equipment Bowling Sales Tax Exempt Sales by the University – Delivered and Used Outside Indiana Keep on file for 3 years Exemption Certificate provided by buyer Obtain new certificate each year
Lodging Sales Tax – Exempt Purchases Using PRF Funds To receive an exemption from Indiana retail tax, you must provide PRF’s ST-105 tax exemption certificate to the vendor and the purchase must be: Invoiced to PRF Paid for by PRF with PRF Funds For an Exempt Purpose of PRF Tangible Personal Property which is purchased primarily for tax-exempt purposes. Office Supplies (Used by PRF) Office Equipment and Furniture (Used by PRF) Fundraising Supplies Prizes, Awards, Giveaways to Donors for Fundraising Event Food and Beverages Grocery Items Prepared and Catered Food (Only if served at vendor’s location with vendor’s equipment.) Accommodations Meeting/Banquet Room Rental for Tax Exempt Purpose (Fundraising) Lodging/Rooms for 30 Days or More Sales Tax – Non-exempt Purchases Using PRF Funds (Sales tax should be paid) Tangible Personal Property which is purchased primarily for tax-exempt purposes. Purchased for Personal Benefit (Gift, Award, Prize for PRF/PU Employee) Car Rental Food and Beverages Prepared and Catered Food (Including: charge for serving and delivery charge.) Restaurant/Meals/Beverages for PRF Employees and Others Accommodations Lodging/Rooms for Less Than 30 Days Meeting/Banquet Room Rental not for Tax Exempt Purpose (e.g., Retirement Function) Sales Tax Collections – General Rule Sales tax should be collected on the sale/rental/lease of tangible personal property in Indiana. Examples include: Computer Equipment Apparel Video Equipment Bowling Sales Tax – Exempt Sales by the University Delivered and Used Outside Indiana Exemption Certificate provided by buyer Keep on file for 3 years Obtain new certificate each year