Indiana Sales Tax Exemption Requirements:

For an individual or company to be exempt from state sales tax at auction, the Registered Retail Merchant Certificate, as well as an ST-105, are required.
An ST-105 must be on file for you prior to auction day. If you have Indiana tax exempt status, an ST-105 form must be e-mailed to prior to close of business the day before the auction. Any ST-105 forms presented on day of auction will not be tax exempt until the accounting department has had a chance to review the ST-105, at which time a refund for sales tax will be issued.
If you already have an ST-105 on file with us, please consider sending a new one, as these need to be replaced each year. Please make sure that you have filled the form out accurately.

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