Resale certificates by state
Indiana resale certificate
The official form, whether Indiana takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- General Sales Tax Exemption Certificate (Form ST-105 (State Form 49065)) · Get the form (opens in a new tab)
- Issued by the Indiana Department of Revenue.
- Expires?
- Unconfirmed
- The form offers blanket or single-purchase use, but DOR publishes no expiration or renewal period for resale use. (Only old nonprofit ST-105s had a set end date; nonprofits now use Form NP-1.)
- Accepts the SST certificate?
- Yes
- Streamlined Sales Tax full member state.
- Accepts the MTC certificate?
- No
- Out-of-state buyers can use it?
- Yes
- The form says Indiana registered retail merchants and businesses located outside Indiana may use it. An out-of-state buyer without an Indiana TID gives its home state's tax ID number and state of issue; DOR may ask for proof of that registration. The exemption claimed must exist under Indiana law, not the buyer's home state.
- Buyer must be registered in Indiana?
- No
- The buyer must be registered either with Indiana DOR or with the tax authority of its home state. Indiana registration is not required for out-of-state buyers; they can also register free through INBiz, or pay tax and file Form GA-110L for a refund.
How to fill out and accept the certificate
- 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.
- Section 2: seller name and address.
- Section 3: check blanket or single purchase and describe the items being bought.
- Section 4: check 'Sales to a retailer, wholesaler, or manufacturer for resale only'. Section 5: sign, date, and print name and title.
When a seller is protected
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.
Seller record-keeping
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).
Common mistakes
- 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.
Multistate certificates in Indiana
SST Certificate of Exemption
Yes
Indiana is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number.
MTC Uniform Resale Certificate
No
MTC note: Indiana is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.
Indiana resale certificate FAQ
What form is used for a resale certificate in Indiana?
Indiana's resale certificate is the General Sales Tax Exemption Certificate (Form ST-105 (State Form 49065)), published by the Indiana Department of Revenue. Download it from the Indiana Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.
Does Indiana accept multistate resale certificates?
Indiana is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number. Indiana is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.
Do Indiana resale certificates expire?
We could not confirm a set expiration period from official Indiana sources. Check with the Indiana Department of Revenue before you rely on it.
Can an out-of-state business use a resale certificate in Indiana?
The form says Indiana registered retail merchants and businesses located outside Indiana may use it. An out-of-state buyer without an Indiana TID gives its home state's tax ID number and state of issue; DOR may ask for proof of that registration. The exemption claimed must exist under Indiana law, not the buyer's home state.
Related reading
- Indiana sales tax guide: rates, nexus thresholds and filing rules
- Indiana sales tax exemptions
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- Indiana Form ST-105 (PDF, with instructions) (opens in a new tab)
- Indiana DOR Sales Tax Forms (opens in a new tab)
- Indiana DOR Business FAQ (opens in a new tab)
- Indiana DOR Tax Guide for New & Small Business Owners (PDF) (opens in a new tab)
- Indiana Sales Tax Information Bulletin #41 (PDF) (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (opens in a new tab)
- SST Certificate of Exemption (F0003) (opens in a new tab)
- SST Exemptions page (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Indiana Department of Revenue before you rely on a certificate.
Resale certificates in other states
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