Business Office for Student Organizations Krach Leadership Center - Room 365

Sales Tax

1.  Purchasing Items:

Recognized student organizations are exempt from paying the Indiana sales tax on items that are purchased, retained and used solely by the organization. (Examples: furniture, computers, equipment).

If a vendor requests a sales tax exemption certificate, please contact BOSO. The Indiana Sales Tax Exemption Certificate ST-105 is issued by BOSO based on the information provided by the organization.

Purchases for the benefit of any member of the organization or for any other individual, such as all prepared foods, meals, banquets, lodging or gifts, are not eligible for exemption, unless they are served for a conference.  Therefore, sales tax should always be paid when purchasing these items.

2.  Selling Items:

Student organization conducting sales to members or non-members becomes a retail merchant and must collect sales tax on these sales.  The Indiana State sales tax of 7% must be collected by the organization when conducting sales activities. 

BOSO calculates the total sales of all student organizations, based on the deposits into the organization account monthly.  An electronic notice is sent monthly to each organization wherein a sales tax is assessed.  All corrections of entry codes on organization deposits must be made before the 4th day of the month. BOSO remits payment of the sales tax to the Indiana Department of Revenue for the organization after the 4th of each month.

Please contact BOSO at any time for clarification of any sales tax questions.