What is a resale certificate called in Indiana?

Indiana calls it the General Sales Tax Exemption Certificate (Form ST-105). The buyer fills in and signs the Indiana General Sales Tax Exemption Certificate and gives it to the seller.

Resale certificate · Indiana

How to Use the Indiana General Sales Tax Exemption Certificate

The short answer. The Indiana General Sales Tax Exemption Certificate (Form ST-105) is the document a business gives a supplier to buy goods for resale without paying Indiana sales tax. The buyer fills in and signs the Indiana General Sales Tax Exemption Certificate and gives it to the seller. Indiana names 3 documents for this, set out below.

Resale Certificates in Indiana at a Glance

What Indiana calls it	General Sales Tax Exemption Certificate (Form ST-105)
How you get it	The buyer fills it in
Documents accepted	The documents the state names
Blank form	Download it from the state
Who may give one	Depends on the circumstances
MTC uniform certificate	Not confirmed
Streamlined Sales Tax certificate	Accepted
How long it lasts	Not confirmed
Blanket certificate	Allowed
What protects the seller	Obtaining a fully completed certificate
Seller keeps it for	At least 3 years (the state's general sales tax records period)
Law	Indiana law, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Indiana

Whether a buyer must hold an Indiana Registered Retail Merchant Certificate to buy for resale depends on the circumstances. Indiana's Form ST-105 lets a buyer not registered in Indiana give a sales tax ID number from its home state, but the statute names buyers registered with the Indiana Department of Revenue, so confirm with the Department before relying on an out-of-state number.

The buyer fills in and signs the Indiana General Sales Tax Exemption Certificate and gives it to the seller.

Which Documents Are Accepted

Indiana names these documents:

Form ST-105 (General Sales Tax Exemption Certificate)
the Streamlined Sales Tax Certificate of Exemption (SSTGB Form F0003)
Form ST-105D (only for purchases of vehicles, trailers or watercraft for resale from an Indiana auction or dealer)

We have not confirmed whether Indiana accepts the Multistate Tax Commission's uniform resale certificate; check with the Indiana Department of Revenue.

Indiana accepts the Streamlined Sales Tax Certificate of Exemption.

How Long It Lasts

We have not confirmed how long the Indiana General Sales Tax Exemption Certificate stays valid; check with the Indiana Department of Revenue.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under Indiana's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller is relieved when it accepts a proper exemption certificate. If the certificate is incomplete, it is relieved only if it gets a fully completed certificate, or the data to complete it, within 90 days after the sale; and if the Department then asks it to substantiate the exemption, it has 120 days to obtain a fully completed certificate or prove by other means that the sale was not taxable.

The state's general sales tax records period is at least 3 years.

More for Indiana Businesses

Indiana's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Indiana LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Indiana, for selling through a marketplace.

Frequently Asked Questions

: Indiana calls it the General Sales Tax Exemption Certificate (Form ST-105). The buyer fills in and signs the Indiana General Sales Tax Exemption Certificate and gives it to the seller.
: Whether a buyer must hold an Indiana Registered Retail Merchant Certificate to buy for resale depends on the circumstances. Indiana's Form ST-105 lets a buyer not registered in Indiana give a sales tax ID number from its home state, but the statute names buyers registered with the Indiana Department of Revenue, so confirm with the Department before relying on an out-of-state number.
: We have not confirmed whether Indiana accepts the Multistate Tax Commission's uniform resale certificate; check with the Indiana Department of Revenue. Indiana accepts the Streamlined Sales Tax Certificate of Exemption.
: We have not confirmed how long the Indiana General Sales Tax Exemption Certificate stays valid; check with the Indiana Department of Revenue. One blanket certificate may cover repeat purchases from the same seller.
: Under Indiana's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller is relieved when it accepts a proper exemption certificate. If the certificate is incomplete, it is relieved only if it gets a fully completed certificate, or the data to complete it, within 90 days after the sale; and if the Department then asks it to substantiate the exemption, it has 120 days to obtain a fully completed certificate or prove by other means that the sale was not taxable. The state's general sales tax records period is at least 3 years.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified Indiana sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

iga.in.gov/ic/2025/Title_6.pdfIndiana Code 2025, IC 6-2.5-8-8 (Exemption certificates) and IC 6-8.1-5-4 (Books and records)
forms.in.gov/Download.aspx?id=2717Form ST-105, General Sales Tax Exemption Certificate (R7 / 6-23)
secure.in.gov/dor/files/sib57.pdfSales Tax Information Bulletin 57, Drop Shipments (March 2024)
in.gov/dor/business-tax/business-tax-faqs/DOR Business FAQ
streamlinedsalestax.org/Shared-Pages/State-DetailStreamlined Sales Tax Governing Board, State Information (member state list)
streamlinedsalestax.org/docs/default-source/forms/exemption-certificateb926a7ab4a0d43e1ad4fe8eb19e79cbb.pdf?sfvrsn=857843d_7SSTGB Form F0003, Streamlined Sales Tax Certificate of Exemption (rev. 12/21/2021)
Law on resale certificates in Indiana: IC 6-2.5-8-8

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.