- New Indiana law effective January 1, 2025, allows restaurants a 50 percent sales tax exemption on electricity
- Previous requirement included energy studies and administrative calculations
- New process requires submission of Form ST-200R to the Department of Revenue
- Department issues ST-109R certificate upon application receipt
- Restaurants provide the certificate to utility companies for the tax exemption
- Restaurants should complete all paperwork before claiming the exemption
- Exemption results in a 50 percent reduction in sales tax on electricity purchases
- Law signed as Senate Bill 228 by Governor on March 13, 2024
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
