Indiana Consumer's Use Tax Return

Consumer's Use Tax Return
ST-115
Indiana Department of Revenue

ST-115

Consumer’s Use Tax Return

State Form 321
(R9 / 12-24)

	

Period beginning (month/year)	

and ending (month/year)

Name
Street Address or Post Office Box
City, County, State, and ZIP Code
Type of Identification (check one)

	

TID	

FEIN	

Identification Number

SSN

List of purchases of tangible personal property subject to use tax.
If you have more than 6 entries, attach a separate sheet.
Name and Address of Seller

Description of Property Purchased

Date of
Purchase

Purchase Price
of Property

TOTAL (Enter this amount on Line 1 of the Tax Computation section.)................................................................

Tax Computation
1.	 Total purchases subject to tax (from Total above)............................................................................................
2.	 Use Tax (7% of Line 1).....................................................................................................................................
3.	 Sales / Use tax paid to another state on these purchases...............................................................................
4.	 Total Amount Due (Line 2 minus Line 3) If $0 or less, you do not need to file Form ST-115...........................

I declare under the penalties of perjury that to the best of my knowledge and belief, this is a true, correct, and complete return.
Signature
Title if other than individual return

Date

Instructions for ST-115 Consumer’s Use Tax Return
Purpose. This form should be used by either an individual or a
business purchaser to report tax due on the purchase of property
acquired for use, storage, or consumption in Indiana that was not
subject to Indiana sales tax at the time of purchase. This form may
be submitted annually or at any interval desired to report use tax due.

Name and Address of Seller. Enter the name and address of the
seller from whom the property was purchased.

Who should use this form? Businesses (who are not required
to register for a Registered Retail Merchant Certificate, or RRMC)
and individuals that purchase property and need to report use tax
due to the state. For more information on registering a business,
visit www.in.gov/dor/i-am-a/business-corp/business-education.

Date of Purchase. Enter the date the property was purchased.

Who should NOT use this form? This form is not to be used
by a seller to report Indiana sales tax collected and due to DOR.
Retail merchants with an RRMC should report use tax on state
form ST-103, Line 7. The ST-103 should be used for:
•	 Retail merchants with an Indiana location(s),
•	 Transient vendors doing business in Indiana,
•	 Temporary merchants doing business in Indiana, or
•	 Merchants that do not have a physical location in Indiana
but have gross revenue from sales into Indiana exceeding
$100,000 in the previous or current calendar year.

Total. Enter the total of all purchases on this line and on Line 1 of
the Tax Computation section.

In addition, these businesses are required to register their
business and pay a one-time registration fee of $25 per location.
Visit inbiz.in.gov to complete sales tax registration. Merchants
that are not registered with Indiana are not authorized to collect
Indiana sales tax.

Line 3. Sales / Use tax paid to another state. Enter the amount
of sales or use tax paid on the purchases to another state. Do
not enter taxes other than sales or use taxes or taxes levied by
a jurisdiction other than a state. If you paid more than 7% state
sales or use tax on an item, include only 7% times the purchase
price of that item.

Individuals or corporate customers not registered as retail
merchants may report use tax on the relevant income tax return
when filed, as an alternative to using this form. Individuals may
report use tax on Form IT-40, Schedule 4 or Form IT-40PNR,
Schedule E.
Businesses or individuals should not use this form to report use
tax due for automobiles, watercraft, or aircraft. Sales tax will be
collected on these items when registered in Indiana.
Return Instructions
Period Beginning (MM/YYYY). Enter the month and year of the
beginning of the reporting period. If you are filing for a calendar
year, use 01 for the month.
Period Ending (MM/YYYY). Enter the month and year of the
ending of the reporting period. If you are filing for a calendar year,
use 12 for the month.
Name. Enter the name of the purchaser (business or individual)
who is reporting the use tax.

Description of Property Purchased. Enter the description of the
property purchased.

Purchase Price. Enter the purchase price of the property. The
purchase price includes any charges for services performed prior
to delivery and shipping charges.

Tax Computation
Line 1. Enter the total of purchases subject to tax (from Total
above or separate schedule).
Line 2. Enter the amount of Use Tax (7% of Line 1).

Line 4. Net Use Tax due to Indiana. If $0 or less, you do not need
to file Form ST-115.
Completion Instructions
Signature. Sign the return.
Date. Enter the date you signed the return.
Title (if filing for a business entity). Enter your title if you
completed this return on behalf of a business.
After completing this return, mail with payment to:
Indiana Department of Revenue
P.O. Box 7228
Indianapolis, IN 46207-7228
If you need assistance completing the return, you may call
317-232-2240.

Street Address. Enter the mailing address of the purchaser.

INTIME e-Services Portal Available

City, County, State, and ZIP Code. Enter the mailing address of
the purchaser.

Instead of completing and mailing this return, consider using the
Indiana Taxpayer Information Management Engine (INTIME),
DOR’s e-services tax portal available at intime.dor.in.gov, which
provides the following functionalities for customers:
•	 Make payments using a bank account or credit card
•	 View and respond to correspondence from DOR
•	 Request and print return transcripts on-demand
•	 Electronic delivery of correspondence
•	 Online customer service support through secure messaging

Type of Identification. Check one type of identification for the
purchaser: Indiana Tax Identification Number (TID), Federal
Employer Identification Number (FEIN), or Social Security Number
(SSN). If you are using an IRS-issued Individual Tax Identification
Number (ITIN), mark the “SSN” box and enter the ITIN.
Identification Number. Enter the identification number of the
selected type of identification.
List of purchases of tangible personal property subject to
use tax.

To submit the consumer use tax return and make payment,
visit the ST-115 submission page at
intime.dor.in.gov/eServices/?Link=ConsumerUseTax.