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Indiana Sales Tax Influence TA/Petro Fuel Prices

A 15-year-old Indiana State sales tax law is now being enforced. In the past, the State of Indiana required Travel Centers of America and Petro to post signs at the diesel pump stating, “Trucks Only” in order to excuse diesel transactions from the 7% sales tax. The State of Indiana has recently fined an Indiana TA truck stop for not requiring exemption certificates from all its exempt trucking customers. The fine is in excess of $200,000 per location. This fine may impact your pricing and fuel discounts in Indiana. We want to make sure all carriers are aware of the pricing and are running in accordance to state laws.

How do I know if my company is exempt?

Unfortunately, Apex or TA/Petro cannot tell you whether you are exempt for sales tax. Generally, if your trucking company is hauling goods for others for hire, you may be exempt. But, we cannot provide tax advice or tell you for certain whether you qualify as exempt under the State of Indiana’s laws. If you choose to pay the tax and later find out you are exempt, you can file for a refund from the State of Indiana. Click here for the refund form and instructions on how to file for a refund.

How much money will I save, if I complete a tax exemption form?

TA/Petro does not include the 7% Indiana sales tax in the pump price. It is an additional tax that is added to the transaction total. Submitting a completed exemption certificate will allow you to purchase diesel fuel without the additional 7% sales tax added on. If you do not have an exemption certificate on file with TA/Petro or will not complete a single-transaction exemption at the fuel desk, TA/Petro must charge the additional 7% sales tax.

The additional 7% sales tax is equivalent to approximately 20+ cents per gallon. Apex Capital Fuel Program clients not only avoid the tax by completing this form but they also receive, a huge fuel discount by using The Apex Fuel Program.

What’s going to happen at the pump?

There are several possible scenarios depending on trucking company’s tax exemption status.

Scenario 1:
After the driver swipes the fuel card, they will be prompted to enter the company’s DOT#. If the driver enters a DOT# for a company that has an exemption certificate on file with TA/Petro, the transaction will process exempt from sales tax.

Scenario 2:
If the driver enters a company’s DOT# that TA/Petro does not have on file or enters an incorrect DOT, an ICC/MC #, or any other truck number the driver will be prompted to come to the fuel desk to verify information before proceeding. The cashier will enter a temporary exemption number (valid for 1 fueling only), the receipt will print, and the driver will sign the receipt.

Scenario 3:
After the driver swipes the fuel card and enter the company’s DOT#, the driver will be prompted to go to the fuel desk. If your company chooses not to submit a sales tax exemption form, your receipt will reflect this.

General Sales Tax Exemption Certificate-Tax Exemption Form ST-105

You may print the Tax Exemption Form ST-105 and enter the information needed or open the document and type in the appropriate information. Please email the form to TA Travel Centers of America at exemptions@tatravelcenters.com.

How to properly complete the Indiana State Tax Exempt Form:

Section 1:

1. The first 2 lines are your company name & address.

2. Skip the following line and provide your State Tax ID# (or Federal ID# if you do not have a State ID#) on line #4.

Section 2:

1. You are applying for a blanket purchase exemption.

2. You are purchasing diesel.

Section 3:

1. Check the 4th box from the top.

2.  Provide Your Company’s DOT# in the blank space.

Section 4:

1. Sign and print your name (not the company name) and provide the date.

2. Print your name and title.