Form St-115 - Consumer'S Use Tax Return
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1
2What is Sales/Use Tax anyway?
Did you pay tax on all Internet and catalog purchases?
See Line 17 of your Indiana Tax Return.
If you purchased merchandise out-of-state without
having to pay sales tax and you thought it was too good
to be true, chances are you’re correct. You may owe
Where can you get help?
“use tax,”which is similar to sales tax. Use tax is owed
when you purchase something by mail order, Internet,
Kokomo Office
Bloomington Office
(765) 457-0525
(812) 339-1119
through radio or television advertising, or directly
from an out-of-state company where sales tax was
Lafayette Office
Clarksville Office
not collected. You owe use tax on any item purchased
(765) 448-6626
(812) 282-7729
Merrillville Office
Columbus Office
(219) 769-4267
(812) 376-3049
Muncie Office
Evansville Office
(765) 289-6196
(812) 479-9261
South Bend Office
Fort Wayne Office
(574) 291-8270
(260) 436-5663
outside Indiana if both the following apply: (1) at least
6% sales tax was not paid at the time of purchase, and
Terre Haute Office
Indianapolis Office
(2) the item purchased is to be used in Indiana. If both
(812) 235-6046
(317) 233-4015
occur, you are required to pay the sales/use tax on
your annual Indiana Individual Income Tax Return,
the ST-103 Sales & Use Tax Return or you may pay
on Form ST-115.
Magazine subscriptions, Internet purchases and/or on
Indiana Department of Revenue
bids you have won on-line, book clubs, cassette/CD/
100 N. Senate Avenue
video clubs, home shopping companies and mail order
Indianapolis, IN 46204
catalogs are some common examples of out-of-state
TDD : (317) 232-4952
purchases that may not have been taxed. Review
back invoices to see if the tax was added in; if it was
You may e-mail the Department at:
not, you owe the state Sales/Use Tax. Use the ST-
115, Consumer’s Use Tax Return, provided in this
Brochure #4
brochure to pay at this time. In the future you will want
Revised January 2004
to pay the tax on your annual Indiana Individual
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Parent category: Financial