Indiana: certificado de reventa

Cómo completar y aceptar el certificado

1. Section 1: purchaser name and address plus at least one ID: the 10-digit Indiana TID with 3-digit LOC number, or (if not registered in Indiana) the home-state tax ID number and state of issue.
2. Section 2: seller name and address.
3. Section 3: check blanket or single purchase and describe the items being bought.
4. Section 4: check 'Sales to a retailer, wholesaler, or manufacturer for resale only'. Section 5: sign, date, and print name and title.

Cuándo está protegido un vendedor

A seller that accepts a properly completed, facially valid exemption certificate is relieved of collecting and remitting tax on that transaction (DOR Sales Tax Information Bulletin #41). All five sections must be completed; otherwise the exemption is not valid and the seller must collect the tax. DOR's small-business guide also says a seller that accepts an incomplete or facially invalid certificate is still responsible for the tax. No specific deadline (e.g., 90 days) for obtaining a certificate was found in DOR guidance.

Conservación de registros del vendedor

Keep sales tax records, including exemption certificates, for at least three years plus the current year, or longer while an appeal or judicial proceeding is pending (DOR Tax Guide for New & Small Business Owners).

Errores comunes

• Leaving any section blank; the form says tax must be charged unless every section is fully completed.
• Using ST-105 for utilities, vehicles, watercraft, aircraft or gasoline, which the form excludes (vehicle dealer resales use Form ST-105D).
• Nonprofits issuing ST-105; they must use Form NP-1 from INTIME instead.

Certificados multiestatales en Indiana

Preguntas frecuentes sobre el certificado de reventa de Indiana