Indiana Sales Tax Collection Matrix

Sales Tax paid to IU for goods and services.
The tax collected is remitted to the State of Indiana.


If your payer is a…

Examples

(see below)

IU/K-12 Student

IU Educational  Program

2, 3

Conference Attendee

4, 10

EXTERNAL BILL

INTERNAL BILL to IU Department

Federal Govt.

Exempt

Entity

9

NonExempt

Entity

10

Private

Individual

1, 10

 IU/K-12 Student Function

5

NonStudent

Function

(related to mission)

6, 7

NonStudent

Function

(Unrelated

to mission)

8

Sales & Use Tax  (7% IN State)

1. Food & Beverage

Exempt

Taxable

Exempt

♠Taxable

Taxable

Taxable

Exempt

♠ Taxable

♠ Taxable

2. Overnight Lodging

Exempt

Taxable

Exempt

Taxable

Taxable

Taxable

Exempt

Exempt

Taxable

3. Meeting Facility Rental

Taxable

Taxable

Exempt

♥ Exempt

Taxable

Taxable 

Exempt

Exempt

Taxable

4. Equipment Rental

Taxable

Taxable

Exempt

♥ Exempt

Taxable

Taxable

Exempt

Exempt

Taxable

5.Merchandise Sales

Taxable

Taxable 

Exempt

♥Taxable

Taxable

Taxable

Taxable

Taxable

Taxable

Innkeeper’s Tax Overnight Lodging

MONROE COUNTY (5%)

Exempt

Taxable

Exempt

Taxable

Taxable

Taxable

Exempt

Exempt

Taxable

MORGAN COUNTY (5%)

Exempt

Depends*

Exempt

Depends*

Depends*

Depends*

Exempt

Exempt

Taxable

MARION COUNTY (10%)

Exempt

Taxable

Exempt

Taxable

Taxable

Taxable

Exempt

Exempt

Taxable

ST JOSEPH COUNTY (6%)

Exempt

Taxable

Exempt

Taxable

Taxable

Taxable

Exempt

Exempt

Taxable

(PDF Version)

♠ Exception for meals sold as a per plate fundraiser (IC 62.5525 allows fundraising activities to be sales tax exempt).

 Must be for the Entities Exempt Purpose Non IU entities must provide completed ST105 to be exempt.

* Morgan County exempts a student, a participant, or a person accompanying a student or participant engaged in educational or therapeutic activities.

DEFINITIONS
  • IU Student: IU students currently enrolled in a credit-granting class.
  • K-12 Student: Includes enrolled K – 12 grade students attending IU operated educational conferences, camps, institutes, etc.
  • Educational Related Program: Class or program provided by IU, not necessarily for college credit.  Does not include events held at IU by third parties or as non-educational activities.
  • Conference Attendees: Conference, camp or institute attendees other than IU and K-12 students
  • Exempt Entities: Non-profit or governmental entities that provide appropriate proof of exempt status.  «( A completed ST-105 from the entity or a US Department of State Exemption card for that individual)
  • Non-Exempt Entities: Entities other than Tax Exempt Entities, including corporations, partnerships, LLC’s, etc.
  • Private Individuals: Individuals (including IU employees) or their personal service corporations that sponsor conferences, camps, etc.
  • Student Functions: An IU conducted function or activity where IU student participate
  • Related to IU Mission: of teaching or research.
  • IU Dept: Any department with an account in FIS
  • NOTE: If the department bills a third party for the provided services, sales tax needs to be charged once and passed on to the third party.
EXAMPLES
  1. Ball State student comes to IU and stays at the IMU/Dorm during Spring Break.  Collect innkeepers and sales tax, since not an IU student.  If the student ate on campus the food would have sales tax charged. If the student brought a friend to dinner, that was an IU student, then the IU student’s food would be not be charged sales tax.

  2. IU student and K-12 student comes to IU and stays at the IMU/Dorm during Spring Break to attend an educational program conducted by IU.  No sales or innkeeper’s tax on the room. Nor would the students’ food purchases on campus have sales tax.

  3. Over Christmas Break a 9th grade student attends an IU conducted resident, one week, swim camp on campus. No sales or innkeeper’s tax on the room.  The food purchased on campus, during the camp week, would not be charged sales tax.

  4. Over the summer an 11th grade student attends a coach conducted [non-IU], week long residential football camp on campus. Charge innkeepers and sales tax on the room.  The food purchased on campus, during the camp week, would be subject to sales tax.

  5. The History Department conducted a student awards gathering.  This will be an internal billing. The room rental and the catered food would not be subject to sales tax.

  6. The Law School has an all-day strategic planning meeting on campus [related to IU mission]. Breakfast and lunch is served. This is a non-student event and would be an internal billing. The room rental would not be charged sales tax and the catered food would have sales tax charged.

  7. The Music school has a visiting professor stay at IMU/Dorm for 29 days. IMU/Housing will internally bill for the stay. Innkeepers’ tax and sales tax should be collected on the stay.  Any food purchases would be subject to sales tax.

  8. Kelley School of Business hosts an executive banquet [assume unrelated to mission] on campus and catered by IU. This is a non-student event. The room and the catering should be charged sales tax regardless of means of billing.

  9. RPS caters a dinner for the American Red Cross (not-for-profit organization). The room is exempt from sales tax; the food should have sales tax charged. If the meals are resold as a per plate fundraiser then there is an exemption from sale tax. [If IMU/Dorm stay, then that would be subject to innkeepers & sales tax]

  10. An alumni, private individual, or corporation hosts an event on campus.  The room rental and the food would be subject to sales tax.