Tax & Accounting Blog

Indiana’s Super Sales Tax Exemption

Indirect Tax, ONESOURCE, Sales and Use Tax December 29, 2011

Indiana Tax Dispatch Volume 14 No. 2 (2011) is good news for some Super Bowl participants. As a general rule, the National Football League (NFL) and a specific list of affiliates will be exempted from paying Indiana state taxes related to the Super Bowl. A complete list of eligible affiliates is included in the Dispatch. In order to qualify for the exemption some fancy footwork is required. The eligible group must open a master account with that retail merchant to be used. The account must include a list of those employees of the NFL or the affiliate who are authorized to make charges to the master account, provide master account information to the Department of Revenue, and submit an exemption certificate (Form ST-105 or SSTGB Form F0003) to the retail merchant.

For complete information, read Commissioner’s Directive #42 at www.in.gov/dor/3617.htm.