Indiana ST-105D

Dealers and auctions, streamline your tax-exempt vehicle sales by mastering the Indiana ST-105D Resale Certificate with this straightforward, step-by-step guide.

For licensed vehicle dealers navigating the complex world of sales tax, Indiana Form ST-105D is an essential document that ensures you are not paying unnecessary taxes on inventory intended for resale. Officially titled the Resale Certificate of Exemption, this form is specifically designed for use by Indiana automobile auctions or Indiana licensed dealers to document the sale of motor vehicles, trailers, or watercraft that are exempt from Indiana sales tax because they are being purchased for the sole purpose of resale. This is not a general exemption form for the public; it is a specialized tool for industry professionals. Its primary function is to serve as legal proof that a transaction is a trade-to-trade deal, exempt under Indiana Code 6-2.5-5-8. To validly claim this exemption, the purchaser must be a licensed dealer in their home state. Crucially, if you are an out-of-state dealer without an Indiana Taxpayer Identification Number (TID), you must provide both your Federal Identification Number (FID) and your state-of-residence Dealer License Number. Failing to provide these specific credentials voids the exemption, legally forcing the auction or selling dealer to collect sales tax on the spot. In short, this form is your “pass” to buy inventory tax-free, provided you can prove you are a legitimate dealer.

How To File Indiana ST-105D Form

Unlike income tax forms, you do not mail this certificate to the Indiana Department of Revenue. Instead, it is a transactional document exchanged at the point of sale.

  1. Completion: The purchasing dealer must fill out the form entirely and truthfully.
  2. Submission: The purchaser hands the signed and completed form to the selling auction or selling dealer.
  3. Retention: The seller is required to keep this form on file. It acts as their audit trail, proving why they did not collect sales tax on that specific transaction.
  4. Validity: This form can be used for a single vehicle purchase or as a “blanket” certificate covering all future purchases from that specific seller.
How to Complete Indiana ST 105D Form

How to Complete Indiana ST-105D Form

Purchaser Information

This section identifies the dealer buying the vehicle.

  • Purchaser’s Name: Enter the full legal name of the dealership or business entity making the purchase.
  • Address: Provide the business’s physical street address.
  • City, State, Zip: Fill in the city, state, and zip code associated with the business address.
  • Phone #: Enter a contact telephone number for the dealership.

Identification Numbers

This is the most critical section for validation. You must provide the correct ID numbers to avoid paying tax.

  • TID#: If you are an Indiana registered dealer, enter your Indiana Taxpayer Identification Number here.
  • If not registered with IDOR: If you do not have an Indiana TID (for example, if you are an out-of-state dealer), you must provide both of the following:
    • FID#: Enter your Federal Identification Number (FEIN).
    • Dealer#: Enter your Dealer License Number issued by your state of residence.

Purchase Type

Select the scope of this exemption certificate.

  • Check One Box: Indicate whether this form is for a single purchase or a blanket purchase exemption request.
    • Note: A “blanket purchase” means this certificate will apply to all future purchases from this seller unless you instruct them otherwise.

Single Purchase Details

If you checked “single purchase” above, you must identify the specific vehicle.

  • VIN# or HIN#: Enter the Vehicle Identification Number (VIN) for a car/trailer or the Hull Identification Number (HIN) for watercraft.
  • Year, Make, and Model: Write the model year, manufacturer (Make), and specific model name of the vehicle.

Certification Statements

By signing, you are agreeing to specific legal conditions.

  • Resale Certification: You certify under penalty of perjury that the property is being bought for the purpose of immediate resale.
  • New Motor Vehicle Certification: If you are buying a new vehicle (not used), you certify that you possess a manufacturer’s franchise license to sell that specific type of new vehicle.
    • Warning: If you do not have a franchise agreement for that specific brand of new vehicle, this exemption is void, and you will be liable for the sales tax, plus potential penalties and interest.

Signature And Date

  • Purchaser’s Signature: The authorized owner or agent of the buying dealership must sign here.
  • Title: Enter the job title of the person signing (e.g., Owner, General Manager).
  • Printed Name: Clearly print the name of the person who signed.
  • Date: Enter the exact date (Month/Day/Year) the form was signed.

Reminder: The Selling Auction or Selling Dealer must retain this original form in their records to document the tax-exempt status of the sale.

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