An out-of-state company was allowed to issue its own exemption certificate to vendors to purchase construction materials exempt from Indiana sales tax since the company performed construction services exclusively for the federal government and its agencies. In Indiana, generally a contractor does not need to pay sales tax at the time of purchase if the customer for whom it is buying the materials would be exempt if it purchased materials directly from a supplier. The company’s properly completed Form ST-105, General Sales Tax Exemption Certificate is evidence that it can make the purchases tax-free. The company’s contracts with the federal government stated that the federal government would be ultimately responsible for any gross retail and use taxes imposed upon the company as a result of its fulfillment of the contracts. Since the federal government and its agencies are tax-exempt, the company was allowed to issue the exemption certificate (Form ST-105) to vendors to purchase the construction materials tax-exempt. (Revenue Ruling No. 2017-10ST, Indiana Department of Revenue, May 14, 2018)