Every wholesale application eventually reaches the same line: attach your resale certificate. For resellers registered in Indiana, that document is the General Sales Tax Exemption Certificate — proof that you are buying inventory for resale, not consumption, so the supplier does not have to charge you sales tax.
This guide covers the Indiana specifics: which agency issues what, the exact form, what it costs, how long it takes, and how your suppliers will verify it. It is part of our step-by-step wholesale sourcing roadmap.
Certificate: General Sales Tax Exemption Certificate (ST-105). Prerequisite registration: Registered Retail Merchant Certificate (RRMC). Issuing agency: Indiana Department of Revenue.
Yes – ST-105 permits out-of-state purchasers to use their home-state registration number, and Indiana (an SST member) also accepts the SST exemption certificate.
Indiana has no general public lookup for certificate numbers, so suppliers rely on the completed form itself being accurate and signed. Expect distributors to keep your certificate on file — supplier profiles in our catalogue note when a resale certificate is required at account opening.
ST-105 does not expire; RRMC renews automatically every 2 years at no cost if the account is in good standing
Usually yes — but the supplier must then charge you sales tax, which comes straight out of your margin, and some distributors simply refuse accounts without resale documentation. Getting the certificate first is almost always worth it.
An RRMC with unpaid tax liabilities will not auto-renew, which invalidates the certificate. Register through INBiz or INTIME; the $25 fee is per location.
Facts above summarise official Indiana Department of Revenue guidance; requirements change, so confirm current fees and forms at the agency site. Next step in the roadmap: choosing and verifying a supplier.