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Sales and Use Tax

Sales Tax on University Purchases.

Purchases by Purdue University may be made in Indiana without payment of otherwise applicable Indiana State Gross Retail Sales Tax, where the purchased good or service is for an exempt purpose, where the seller is presented with a validly completed exemption certificate, State of Indiana form ST-105, and the purchase is not a vehicle or watercraft.  For purchases of these types, use State of Indiana form ST-108E.

Even where presenting a seller with a valid exemption certificate, the purchase must be paid for with University funds, must be billed to the University directly (not billed to a member of the University and subsequently reimbursed), and the purchase must be for a valid exempt function of Purdue.  Sellers may refuse to accept the certificate unless all these criteria are met.

Sales Tax Exemption Certificates for presentation in Other States are on the Tax Exemption Forms page.

Sales Tax on University Sales.

Purdue University must collect and remit Indiana State Gross Retail Sales Tax from purchasers on sales where applicable, unless an exemption exists, the purchaser is an exempt entity for purposes of the particular sale, and/or unless the purchaser presents a valid exemption certificate.