Who Needs an Indiana Resale Certificate?
Any business in Indiana that purchases goods and resells them at retail prices needs an Indiana resale certificate. Otherwise, the business pays sales taxes to their vendors and suppliers for their goods. Furthermore, they still have to collect sales taxes from their customers.
In addition, they must keep receipts and accurate records to be able to deduct the sales taxes they paid to their suppliers and vendors when they remit the sales taxes they collected from their customers to the Indiana Department of Revenue. As you can see, this can be quite a hassle. So, it is much easier for small businesses in Indiana to get a resale certificate.