Reseller tax guide

Indiana resale certificate and sales tax for resellers

A summary of what the sources listed on this page say about Indiana: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.

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Not tax advice. General information only: not tax, legal, or financial advice. Tax rates, forms, and rules change and vary by state, locality, and your situation. Confirm with the tax agency or a qualified tax professional before relying on it. Strooply is software from The Stroop LLC. It is not a certified public accounting firm, tax advisory service, enrolled agent or law firm, and nothing on this page creates a professional relationship with you. The full disclaimer and limits of liability are in the Terms of Service. By using this page, you agree to those terms. See something wrong? Report an error.

Last reviewed Oct 8, 2026

Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.

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At a glance

Indiana quick facts

What the sources listed below say. Rules change, and how they apply depends on the facts of each case.

State base sales tax rate: 7.00%^[6]
Resale certificate: Form ST-105 (Indiana General Sales Tax Exemption Certificate)^[6]
Certificate expiry (as listed): No expiry listed in the source^[6]
Permit or registration: Registered Retail Merchant Certificate (RRMC)^[1]
Cost of the permit: One-time $25 registration fee per location^[1]
Online application offered: Yes^[1]
Where to apply: State application page^[1]
Certificate form: State certificate form^{[2, 3]}

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Permit and certificate

What the state says about its permit and resale certificate

The state calls the registration associated with buying for resale and collecting tax a Registered Retail Merchant Certificate (RRMC).^[1] The state says the cost is: One-time $25 registration fee per location.^[1] The state says it offers an online application.^[1] State application page.^[1]

The resale certificate the state lists is Form ST-105 (Indiana General Sales Tax Exemption Certificate). The source cited lists no expiry.^[6] The state's certificate form asks for a permit or registration number.^[3] State certificate form.^{[2, 3]}

Sourcing

What the state says about buying inventory for resale

Multistate certificates

The state says it accepts the Streamlined Sales Tax exemption certificate.^[4]

Out-of-state buyers

Yes. The ST-105 instructions let a purchaser from another state give a resident-state business license or state-issued ID number when it has no Indiana Taxpayer Identification Number.^[3]

Other points the sources mention

Indiana says the RRMC must be renewed every two years, and renewed certificates are sent automatically if filings and payments are current.^[1]
An Indiana ST-105 needs the purchaser's 10-digit Taxpayer Identification Number (TID) and location number from the RRMC, or a state tax ID number from another state, and all five sections must be completed or the exemption is not valid.^[3]
Indiana says merchants with an Indiana location, or without one but with gross revenue from sales into Indiana above $100,000 in the previous or current calendar year, must register and pay the registration fee per location.^[1]

Refunds

What the state says about refunds of sales tax paid on inventory

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Indiana. According to the state's information, a purchaser who paid sales tax to a seller can file the refund claim directly.^[6]

Who files, per the state: Purchaser files directly, per the state^[6]
Refund form named by the state: Refund Claim Request on INTIME, or Form GA-110L^[6]
How the state says to submit: Online through INTIME or paper Form GA-110L^[6]
Time limit the state describes: Generally 3 years^[6]

The Department says customers who are not registered with the Department pay the tax to the vendor and may file for a refund directly with the Department, and that a vendor may apply only with evidence the tax was returned to the customer. It gives the refund claim period as three years after the later of the return due date, the payment date, or, for periodic taxes, 31 days after the end of the calendar year of the tax period (General Tax Information Bulletin 100).^[6]

Illustration

Illustration: the Indiana state base rate applied to an amount you enter

Example monthly spend before tax (dollars)

Enter an amount to see an illustration.

Illustration only. It applies the 7.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.

Not tax advice. Last reviewed Oct 8, 2026. Confirm with the state agency or a qualified tax professional. Report an error

Keep each purchase receipt linked to the items it covers

Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.

Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

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FAQ

Common questions and what the sources say

How do I get a resale certificate in Indiana?

Indiana's process is to register through INBiz to get a Registered Retail Merchant Certificate, then fill out Form ST-105 (General Sales Tax Exemption Certificate), check the box for sales to a retailer, wholesaler, or manufacturer for resale only, and give it to the merchant being bought from.^{[1, 3]}

What if I buy from an Indiana supplier but have no Indiana TID?

The DOR says the ST-105 instructions allow a purchaser from another state to give a resident-state business license or state-issued ID number. The source also says a purchaser may instead register for free through INBiz to get a TID, which means the business must begin collecting Indiana sales tax on sales shipped to Indiana locations unless customers give it exemption certificates.^{[1, 3]}

Does my Indiana retail merchant certificate expire?

The DOR says the RRMC must be renewed every two years. If all tax filings and payments are current, the renewed certificate is sent automatically, and it is held until the account is current if returns are missing or a balance is due.^[1]

Does Indiana accept the Streamlined certificate?

Indiana is a Streamlined Sales Tax member state, and the Streamlined exemption certificate is accepted by all member states. The DOR says buyers making tax-exempt purchases fill out Form ST-105 for the merchant's records.^{[1, 4]}