To get a resale certificate in Indiana, fill out the Indiana General Sales Tax Exemption Certificate (ST-105). Blanket certificates in Indiana do not expire.
First, apply for an Indiana Registered Retail Merchant Certificate to get an Indiana sales tax ID number. With that, you can complete the ST-105 by providing your Merchant Certificate Number. The ST-105 certificate is also called a “resale permit” or “reseller’s permit."
Suppliers can refuse resale certificates. If a certificate is invalid, the vendor pays the sales tax. Before accepting a certificate, review it to verify the purchaser’s permit number on the state Tax Commission’s website. Also check if the goods reasonably match the purchaser’s business.
To obtain a resale certificate in Indiana, visit the Department of Revenue website to download the ST-105 form. For each vendor, fill out the form. Obtaining the certificate is free; use it as soon as it’s filled out. Present it to vendors and keep a copy for records.
Resale certificates do not expire unless the certificate states it is for a single purchase.
Sellers who fail to verify certificate information may be liable for sales taxes. Filling out false certificates to evade taxes is a misdemeanor.
Indiana does not require registering with the state for a resale certificate. However, sole proprietorships doing business under a name besides the owner’s must file a Fictitious Name Certificate with the Secretary of State. This certificate is valid indefinitely.
The sale of grocery foods is mostly exempt from Indiana sales tax. Nonprofit organizations can apply for tax-exempt status when obtaining an Indiana Tax ID number.