Indiana DOR Issues Information About Sales and Use Tax Changes Related to Nonprofits

The Indiana Department of Revenue July 1 issued information about sales and use tax changes related to nonprofits. The information includes: 1) Form NP-1 will no longer be mailed beginning Jan. 1; 2) ST-105 forms issued previously will remain valid until Dec. 31; 3) nonprofit taxpayers must use INTIME to request Form NP-1 as a replacement for Form ST-105; 4) new nonprofit taxpayers must file Form NP-20R by May 15 every fifth year; and 5) a nonprofit that hasn’t made $100,000 in sales of tangible personal property in the current or prior calendar year isn’t required to collect and remit ...