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Indiana Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Indiana Department of Revenue (DOR)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Indiana, give your supplier a completed General Sales Tax Exemption Certificate (ST-105 (State Form 49065)); you need a Indiana seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is not addressed in the state's guidance. Buyers registered only in another state can generally use their home-state number. Registering for the Registered Retail Merchant Certificate (RRMC): $25.

Resale form
ST-105 (State Form 49065)
buyer fills it in
Permit fee
$25
Registered Retail Merchant Certificate (RRMC)
SST form
Accepted
SSTGB Form F0003
MTC form
Not stated
uniform certificate

Indiana resale certificate and permit rules

Indiana: seller's permit & resale certificate

Sales tax · Agency: Indiana Department of Revenue (DOR)

Permit
Registered Retail Merchant Certificate (RRMC)
Registration fee
$25
SST form
Accepted
MTC form
Not stated
Resale certificate
General Sales Tax Exemption Certificate (ST-105 (State Form 49065))Get the official form →
How long it's valid
Single-purchase or blanket (box on form). No expiration stated on the form; all five sections must be completed or the exemption is invalid and the seller must collect tax.
Seller's permit
Registered Retail Merchant Certificate (RRMC) — $25. One-time $25 registration fee per location for retail merchants (Indiana locations, or remote sellers over $100,000 in Indiana gross revenue). Register through INBiz (Business Tax Application). A new application (and $25 fee) is required if the organization type changes. DOR notes non-retail registration for a TID via INBiz is free.Register with Indiana Department of Revenue →Renewal: Must be renewed every two years; if all filings and payments are current the renewed certificate is sent automatically (held if returns are missing or a balance is due).
Buyer registered in another state?
Yes — ST-105 says 'Indiana registered retail merchants and businesses located outside Indiana may use this certificate'; a purchaser without an Indiana TID must provide its resident state's business license or state-issued ID number (and state of issue). The purchaser must be registered with DOR or the taxing authority of its state of residence; DOR may request verification of the out-of-state registration.
Multistate forms
ST-105 resale box: 'Sales to a retailer, wholesaler, or manufacturer for resale only.' Indiana is a full SST member; DOR Sales Tax Information Bulletin #41 treats 'ST-105 or the Streamlined Sales and Use Tax Governing Board Form F0003' as acceptable exemption certificates. Indiana is not listed on the MTC Uniform Resale Certificate. ST-105 states exemption statutes of other states are not valid for purchases from Indiana vendors, and it cannot be used for utilities, vehicles, watercraft, aircraft or gasoline, or by nonprofits (nonprofits use Form NP-1).
Good to know
  • A valid ST-105 also serves as an exemption certificate for county innkeeper's tax and local food and beverage tax.
  • Out-of-state motor vehicle/watercraft dealers not required to register may use Form ST-105D (Dealer-to-Dealer Resale Certificate) or ST-108E with their FEIN and dealer license number.
  • Purchasers who cannot provide all required ST-105 information must pay tax and claim a refund on Form GA-110L.
  • The RRMC is not a county vendor's license; contact the county clerk for local vendor licensing.
Official sources for Indiana (4)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Indiana agency's pages, forms and rules don't state (4 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Indiana, step by step

  1. Register for a Registered Retail Merchant Certificate (RRMC) with the Indiana Department of Revenue (DOR) ($25). Register online.
  2. Fill in the General Sales Tax Exemption Certificate (ST-105 (State Form 49065)) with your registration number, what you sell and what you're buying. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect Indiana sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Arkansas, Kansas and Wisconsin. Related: Indiana sales tax rates, nexus and filing · sales tax nexus checker · Indiana business licenses

Indiana resale certificate FAQ

How do I get a resale certificate in Indiana?

Register for a Registered Retail Merchant Certificate (RRMC) with the Indiana Department of Revenue (DOR), then fill in the General Sales Tax Exemption Certificate (ST-105 (State Form 49065)) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Indiana seller's permit cost?

$25. One-time $25 registration fee per location for retail merchants (Indiana locations, or remote sellers over $100,000 in Indiana gross revenue). Register through INBiz (Business Tax Application). A new application (and $25 fee) is required if the organization type changes. DOR notes non-retail registration for a TID via INBiz is free. Renewal: Must be renewed every two years; if all filings and payments are current the renewed certificate is sent automatically (held if returns are missing or a balance is due).

Does Indiana accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: not addressed in the state's guidance. ST-105 resale box: 'Sales to a retailer, wholesaler, or manufacturer for resale only.' Indiana is a full SST member; DOR Sales Tax Information Bulletin #41 treats 'ST-105 or the Streamlined Sales and Use Tax Governing Board Form F0003' as acceptable exemption certificates. Indiana is not listed on the MTC Uniform Resale Certificate. ST-105 states exemption statutes of other states are not valid for purchases from Indiana vendors, and it cannot be used for utilities, vehicles, watercraft, aircraft or gasoline, or by nonprofits (nonprofits use Form NP-1).

Can an out-of-state business use its home-state resale number in Indiana?

Yes — ST-105 says 'Indiana registered retail merchants and businesses located outside Indiana may use this certificate'; a purchaser without an Indiana TID must provide its resident state's business license or state-issued ID number (and state of issue). The purchaser must be registered with DOR or the taxing authority of its state of residence; DOR may request verification of the out-of-state registration.

How long is a Indiana resale certificate valid?

Single-purchase or blanket (box on form). No expiration stated on the form; all five sections must be completed or the exemption is invalid and the seller must collect tax.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

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All states on one map and table, plus the cross-state helper →

General information, not tax advice. Confirm current rules with the Indiana Department of Revenue (DOR) before relying on them.