An Indiana retailer should remove sales tax only when the purchaser has a valid exemption basis and provides the required documentation—usually a properly completed Indiana ST-105 exemption certificate, or another authorized certificate such as NP-1 where applicable. Tie that evidence to the customer and sale, retain it, and never let...
Indiana’s Registered Retail Merchant Certificate: Renewal, Revocation for Unpaid Sales Tax, and How to Get Back to Selling Legally
Indiana retailers making taxable retail sales generally need an active Indiana registered retail merchant certificate. The RRMC normally operates on a two-year renewal cycle, but renewal depends on tax compliance. Missing returns or unpaid tax can prevent renewal or support revocation, requiring the merchant to cure the account before resuming...