An Indiana resale certificate is documentation a buyer gives a seller to support a purchase that qualifies for an exemption from Indiana sales tax. For ordinary inventory bought for resale, the buyer generally completes Indiana Department of Revenue Form ST-105 and gives it to the seller. The certificate does not make every business purchase tax-free: the goods and the buyer’s use must meet the requirements of the exemption claimed.
Indiana uses one statewide sales tax rate and does not impose local sales tax, so rate calculation is straightforward once you are registered. Registration and collection obligations are separate from exemption certificates: sellers making taxable sales may need to register through Indiana’s business registration process, and use INTIME for tax administration. Sales Tax Compliance USA is a people-led, done-for-you service that helps ecommerce and cross-border sellers manage registration, filings, and certificate processes.
Indiana resale and exemption certificates at a glance
The Indiana Department of Revenue administers state sales and use tax. Indiana is not a home-rule state for local sales tax administration: there is no local sales tax layer to calculate. That simplifies the rate side of compliance, but it does not remove the need to determine whether a sale is taxable, register when required, collect tax, or keep support for exempt transactions.
Form ST-105 is Indiana’s general sales tax exemption certificate. A purchaser completes it and provides it to the seller when a specific exemption applies. The seller keeps the certificate as evidence for the exempt sale. ST-105 is a multiuse form for many exempt purchasers and transactions, but it is not appropriate for every category of property; vehicle and watercraft transactions have separate documentation rules.
For vehicle or watercraft dealers buying qualifying items for resale, Form ST-105D is the dealer-to-dealer resale certificate. The exact position here depends on your own facts, so it is worth confirming with the state directly or talking to us about your situation. Check the current form and instructions on the Indiana Department of Revenue site before relying on either certificate.
Which purchases qualify for a sales tax exemption?
Indiana’s general rule is that tangible personal property used in Indiana is subject to sales or use tax unless a specific exemption applies. A common qualifying purchase is inventory acquired by a registered retail merchant for resale or lease in the merchant’s business. The goods may be sold on their own or incorporated into another product, provided the purchase and subsequent use meet the applicable resale rules.
Other exemptions can apply to particular purchasers or uses, including qualifying direct-production manufacturing purchases, certain agricultural production purchases, and purchases made directly by eligible government entities. These exemptions have specific conditions. For example, production-related exemptions distinguish direct production from activities such as storage, maintenance, or general administration; a business should not treat all equipment, supplies, or overhead as exempt merely because it operates a manufacturing or agricultural business.
Do not use a resale certificate for items your business will consume, use, or keep rather than resell or lease in an exempt transaction. If inventory is later withdrawn for business or personal use, tax may be due under the applicable use-tax rules. When a purchase has mixed taxable and exempt use, or the exemption category is uncertain, confirm the treatment with the Indiana Department of Revenue or ask us to review the facts before issuing a certificate.
When and how to use Indiana Form ST-105
Use ST-105 when you are the purchaser and a valid Indiana exemption applies to the purchase, including qualifying inventory bought for resale. Complete the certificate and give it to your supplier; the supplier retains it to document why Indiana sales tax was not collected. The certificate supports the seller’s records, but it does not create an exemption where the underlying purchase does not qualify.
For ecommerce sellers, this commonly arises when buying resale inventory from a wholesaler or other supplier. Provide the certificate to the seller for the qualifying goods, not as a blanket claim that every order or every item your business buys is exempt. If a supplier asks for a certificate, make sure the exemption reason matches the actual transaction and that the identifying information is complete.
ST-105 is not the form for every exempt transaction. Indiana’s Department of Revenue identifies exceptions, including vehicle and watercraft transactions, for which other forms may apply. If you are buying a vehicle or watercraft, or the transaction involves a specialized exemption, check the current Indiana instructions rather than adapting a general resale certificate.
How to complete an Indiana exemption certificate
Start with the current Form ST-105 from the Indiana Department of Revenue. Enter the purchaser’s legal business name and address, the seller’s information, and the purchaser’s Indiana retail merchant certificate or other identifying number requested by the form. Select the exemption reason that accurately describes the purchase, such as resale, and provide any additional details the form requires for that claim.
Have an authorized representative complete the certification, sign and date it, and deliver it to the seller. Review the form before sending it: the business identity, registration details, exemption basis, and signature should be consistent with the transaction. Do not select resale if the goods are being bought for the business’s own use, and do not leave required fields blank.
Some purchasers may qualify for an exemption without an Indiana taxpayer identification number or a home-state business registration number; the Department of Revenue addresses those circumstances in its business FAQ. The correct completion method depends on the purchaser and exemption. Use the current form instructions or ask the Department—or our team—to check the right documentation for your situation.
Does Indiana accept out-of-state resale certificates?
Indiana has a specific route for certain out-of-state dealers that are not required to register with Indiana: they may issue Form ST-105D to an Indiana dealer for qualifying dealer-to-dealer resale purchases. The Department of Revenue says the out-of-state dealer must provide its federal employer identification number and dealer license number on that form in place of Indiana registration information. ST-105D may be used as a single-purchase or blanket certificate in the circumstances described by the Department.
This does not mean that any certificate issued by another state automatically works for every Indiana purchase. The form, purchaser status, seller, and transaction type matter. Indiana also recognizes other exemption documentation in specified circumstances, including the Streamlined Sales and Use Tax Agreement certificate, but the appropriate document depends on the exemption and transaction.
If you are an out-of-state seller buying from an Indiana supplier, do not assume your home-state resale permit alone is sufficient. Confirm whether ST-105, ST-105D, or another accepted certificate applies to your facts. The Indiana Department of Revenue’s current instructions are the authority; we can also review the transaction and help prepare the appropriate certificate.
Does an Indiana resale certificate expire?
Do not assume a certificate remains valid indefinitely. This one varies by seller and by state, and it is the kind of detail we check for clients as part of the service — get in touch and we will confirm where you stand. Check the current ST-105 and Department instructions for the present treatment of certificates already on file.
As a practical control, keep a copy of each certificate with the supplier and transaction records, record when it was received, and review it when the purchaser’s registration, business identity, or exemption use changes. Ask for an updated certificate when information is stale or the seller’s policy requires one. For a blanket certificate, periodically confirm that future purchases still fit the stated exemption.
There is no safe universal renewal date to apply without checking the current Indiana guidance and the certificate type. If you are unsure whether a certificate on file is still acceptable, confirm with the Indiana Department of Revenue or have us check it before continuing tax-free purchases.
Store, track, and renew certificates
Keep certificates in an organized, retrievable record system alongside supplier details, invoices, and the reason each purchase was treated as exempt. Track the purchaser’s legal name and registration identifiers, the exemption claimed, the date received, the supplier covered, and whether the certificate is intended for one transaction or ongoing purchases. These records help your team apply the certificate consistently and respond to a supplier or tax authority inquiry.
Review certificates when a business changes its legal name, registration status, ownership, product mix, or purchasing use. A certificate that once accurately described resale inventory may no longer support purchases that are now consumed or used by the business. Keep the current form version and replace outdated or incomplete documentation when needed; verify retention requirements and current validity rules with the Indiana Department of Revenue.
For sellers, certificate management also means matching customer exemption claims to the sales records and retaining the documentation supporting exempt sales. A certificate is not a substitute for reviewing whether the customer’s purchase qualifies. Build a process for requesting missing information, following up on incomplete forms, and flagging certificates that need review.
Get registered before making exempt sales
A resale certificate is a purchasing document; it is not a seller’s sales tax registration. If your business makes taxable sales in Indiana and is required to collect tax, register as a retail merchant through Indiana’s business registration process. Indiana provides online registration through INBiz, while INTIME is the Department of Revenue’s portal for tax administration, including filing and payments.
Indiana’s statewide rate means there are no local sales tax rates to layer onto the state rate. You still need to determine whether your products and transactions are taxable, whether you have a registration obligation, and how to report exempt sales. Registration does not make a taxable sale exempt, and a customer’s certificate does not excuse a seller from collecting tax when the certificate is invalid or the transaction does not qualify.
Registration and filing details can depend on your business activity and current Department requirements. Check the Indiana Department of Revenue’s current sales tax and registration pages before making taxable sales, including the current date and instructions shown there. If you sell across state lines, we can assess your obligations and handle the registration and ongoing compliance work for you.
What is the difference between Form ST-105 and ST-105D?
ST-105 is Indiana’s general sales tax exemption certificate. It is used by many exempt purchasers for many qualifying transactions, including ordinary resale purchases, subject to the form’s scope and the rules for the particular exemption. It is not the general form for vehicle or watercraft transactions.
ST-105D is the Dealer-to-Dealer Resale Certificate of Sales Tax Exemption. It is intended for qualifying resale purchases by vehicle or watercraft dealers. Indiana also identifies it as an option for an out-of-state dealer that is not required to register in Indiana when making a qualifying dealer-to-dealer purchase; the out-of-state dealer supplies its FEIN and dealer license number as specified by the Department.
Not sure how this applies to your business? We handle US sales tax registration, filing and remittance for ecommerce sellers as a fully managed service, for one fee. Book a free consultation and we will review your own position with you.
Choose the form based on the transaction and purchaser, not simply because one form seems more convenient. If the purchase is not a qualifying dealer-to-dealer vehicle or watercraft resale transaction, ST-105D may not fit. Check the current Department instructions or ask us to confirm the correct certificate.
How a done-for-you service manages certificates
Sales Tax Compliance USA is a service staffed by people, not a software product. We help ecommerce and cross-border sellers identify where registration and collection may be required, coordinate registration through the appropriate state process, and manage sales tax filings and payments through the relevant state channels, including INTIME where applicable.
For exemption certificates, our team can help determine which form fits a transaction, collect and review customer or supplier documentation, flag missing or inconsistent details, and organize records for retrieval. We can also help establish a review process for certificates when business details or purchasing patterns change. The final exemption treatment depends on the facts and current Indiana rules, so we verify uncertain cases rather than treating every certificate as automatically valid.
We do not promise that a business will avoid an audit or that every transaction qualifies for exemption. We provide practical, human support to help you apply the rules consistently and keep your compliance work moving. If your Indiana certificate position is unclear, we can check it with you or direct you to the Indiana Department of Revenue for confirmation.
Indiana examples showing how the exemption depends on the purchase and use, not simply on the buyer’s business type.
| Purchase or transaction | Indiana treatment to check |
|---|---|
| Inventory bought by a registered retail merchant for resale or lease | May qualify for resale exemption; provide a properly completed certificate such as ST-105 to the seller. |
| Equipment and supplies used in direct manufacturing production | May qualify when the specific direct-use and production requirements are met; storage, maintenance, and general administrative use are not automatically exempt. |
| Agricultural inputs or machinery used in direct production | May qualify under Indiana’s agricultural exemptions when the purchaser and direct-production conditions are satisfied. |
| Office supplies, breakroom items, or goods consumed by the business | Generally not a resale purchase; do not claim resale merely because the buyer is a retailer or manufacturer. |
| Vehicle or watercraft acquired by a qualifying dealer for resale | Use the applicable dealer documentation, including ST-105D where its requirements fit; ST-105 is not the general form for these transactions. |
| Goods purchased for resale but later withdrawn for business or personal use | The original resale claim may not cover the later use; review Indiana use-tax treatment and report tax if due. |
Frequently asked questions
What is an Indiana resale certificate?
It is a document a purchaser gives a seller to support not collecting Indiana sales tax on a purchase that qualifies for resale treatment. For many ordinary inventory purchases, the purchaser uses Form ST-105. The certificate does not exempt goods bought for the business’s own use.
How do I get an Indiana resale certificate?
Download the current Form ST-105 from the Indiana Department of Revenue, complete the purchaser, seller, identification, exemption, and certification fields that apply, then give it to your supplier. If you are not sure which form or identification number applies, check the Department’s current instructions before submitting it.
What is Form ST-105 used for?
ST-105 is Indiana’s general sales tax exemption certificate, used by many exempt purchasers for qualifying transactions, including resale purchases. The purchaser gives it to the seller, who keeps it as documentation. It does not cover every exemption or every type of property.
How do I fill out Indiana Form ST-105?
Use the current Department form, enter the purchaser’s and seller’s information and the requested registration or identification details, select the exemption reason that accurately fits the purchase, and complete the authorized signature and date fields. Do not claim resale for goods you will consume or use, and follow the current instructions for any special purchaser circumstances.
Does Indiana accept out-of-state resale certificates?
Indiana provides a specific option for certain out-of-state dealers not required to register in Indiana: they may use ST-105D for qualifying dealer-to-dealer resale purchases and provide the FEIN and dealer license number required by the form. An out-of-state certificate is not automatically valid for every Indiana transaction, so confirm the correct form for your facts.
Does an Indiana resale certificate expire?
Do not assume it is valid indefinitely. Indiana has issued form-transition guidance, and current validity can depend on the certificate type and current Department instructions. Check the current Indiana Department of Revenue guidance and refresh certificates when information or circumstances change.
Can I use a resale certificate for all purchases?
No. It applies only when the purchase and intended use meet a valid exemption, such as qualifying inventory acquired for resale or lease. Purchases consumed or used by your business generally are not resale purchases, and specialized transactions may require a different form.
What is the difference between Form ST-105 and ST-105D?
ST-105 is the general Indiana sales tax exemption certificate used for many qualifying exemptions. ST-105D is the dealer-to-dealer resale certificate for qualifying vehicle or watercraft dealer transactions, including certain purchases by out-of-state dealers that are not required to register in Indiana. Use the form that matches the transaction and current Department instructions.
How we handle this for you
The mechanics in Indiana are manageable on their own; the cost is the time it takes every single filing period, in every state you are registered in. We are a managed service: our team registers you with the Indiana Department of Revenue, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about Indiana.
Official sources
- https://www.in.gov/dor/i-am-a/business-corp/business-faq/
- https://www.in.gov/dor/i-am-a/business-corp/sales-use-tax-refunds/
- https://www.in.gov/dor/i-am-a/business-corp/sales-tax/
- https://www.in.gov/dor/files/sib20.pdf
- https://www.in.gov/dor/files/sib09.pdf
- https://www.in.gov/dor/files/sib64.pdf
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.
Related guides
Other Indiana guides: Amazon FBA · Audit defence · Back sales tax · Deregistration · Economic nexus · Filing
Resale certificates in nearby states: Illinois · Michigan · Ohio
Selling into several states? Check where you have crossed a threshold with the free nexus diagnostic, see the full 51-state threshold table, or browse every state guide.