Indiana Resale Certificate
Rules, Form & Expiration

Accepted form: Form ST-105 (General Sales Tax Exemption Certificate). Agency: Indiana Department of Revenue.

What an Indiana resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Indiana resale certificate rules

Certificate form: Form ST-105; Form ST-105, the General Sales Tax Exemption Certificate, is published by the Indiana Department of Revenue. Our generator fills in the Indiana form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Indiana Taxpayer Identification Number; Format: 10-digit TID followed by a 3-digit LOC number. It appears on the buyer's Registered Retail Merchant Certificate (RRMC).
MTC uniform certificate: Not accepted; Vendors in Indiana should be given the state's own certificate.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No fixed expiration; No fixed expiration is set by statute or on Form ST-105. A blanket certificate stays in effect for the purchases it describes. Sellers must keep certificates on file to support exempt sales.

Indiana rules in plain English

In Indiana, buyers use Form ST-105, the General Sales Tax Exemption Certificate, from the Indiana Department of Revenue (DOR). The current version is State Form 49065 (R7 / 6-23). Indiana also accepts the Streamlined Sales Tax certificate (Form F0003). On ST-105, enter your business name and address. Then give your Indiana Taxpayer Identification Number (TID), which is 10 digits, plus the 3-digit location (LOC) number. Both appear on your Registered Retail Merchant Certificate. If you are based in another state and not registered in Indiana, enter your tax ID from your home state and name that state. Add the seller's name and address. Check blanket or single purchase and describe the items. Check the resale box. The purchaser signs and dates the form and prints a name and title. Every section must be filled in, or the seller must charge tax. The form has no expiration date. The seller keeps it on file; do not send it to DOR. ST-105 cannot be used for utilities, vehicles, watercraft, aircraft or gasoline. You sign under penalties of perjury. If you misuse the certificate, you and your business can owe the tax, interest, and civil or criminal penalties.

Sources: Indiana resale certificate guidance · Form ST-105

More Indiana facts

ST-105 cannot be used to buy utilities, vehicles, watercraft, aircraft or gasoline, and may not be issued by a nonprofit organization. Source
A valid ST-105 also serves as an exemption certificate for the county innkeeper's tax and local food and beverage tax. Source
Drop shipments: the reseller may give the supplier an ST-105 or SST Form F0003; the reseller's customer cannot issue a certificate to the supplier. Since January 1, 2024, the remote seller threshold is $100,000 in gross revenue only; the 200-transaction test was removed by SEA 228 (2024). Source
If all sections cannot be completed, the seller must charge tax and the purchaser can file a refund claim on Form GA-110L. Source
Under 45 IAC 2.2-8-12, sellers must keep exemption certificates for at least three years; without one, the burden is on the seller to prove tax was collected or the item was used for an exempt purpose. Source

What an Indiana resale certificate must include

The buyer's legal name, business address, and Indiana Taxpayer Identification Number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Indiana certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No fixed expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Indiana resale certificates

Enter your business once, add each vendor, and download a signed Indiana certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Indiana resale certificate FAQ

What form do I use for an Indiana resale certificate?

Indiana uses Form ST-105, the General Sales Tax Exemption Certificate, published by the Indiana Department of Revenue. Our generator fills in the Indiana form for you. You get a signed PDF with your business, permit, and purchase details.

Does Indiana accept the MTC uniform resale certificate?

No. Indiana does not accept the MTC uniform certificate, so give Indiana vendors the state's own certificate.

Can an out-of-state business use a resale certificate in Indiana?

Yes, with conditions. A purchaser without an Indiana TID may enter its State Tax ID Number from another state and the state of issue. DOR may ask for proof of the other-state registration.

Can I give a vendor one blanket resale certificate in Indiana?

Yes. A blanket certificate in Indiana covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is an Indiana resale certificate valid?

No fixed expiration is set by statute or on Form ST-105. A blanket certificate stays in effect for the purchases it describes. Sellers must keep certificates on file to support exempt sales.

What happens if I misuse an Indiana resale certificate?

The purchaser signs under penalties of perjury. Negligent or intentional misuse, or fraudulent use, of the certificate can subject the signer personally and the business to tax, interest, and civil or criminal penalties.

When can an Indiana seller rely on a resale certificate?

A properly completed exemption certificate relieves the seller of liability for collecting the tax. All sections of ST-105 must be complete or the exemption is not valid and the seller is responsible for the tax. A seller that accepts an incomplete certificate is not relieved unless it obtains a fully completed certificate within 90 days after the sale, or within 120 days after DOR requests substantiation.

Nearby states

This page summarizes Indiana resale certificate rules for general information and is not tax advice. Confirm current requirements with the Indiana Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Indiana Resale Certificate Rules, Form & Expiration