In the intricate world of tax exemptions and regulations pertaining to the resale of motor vehicles, trailers, and watercraft in Indiana, the ST-105D form serves as a crucial document, streamlining the process for specific transactions. This form, officially known as the Resale Certificate of Exemption, is exclusively utilized by Indiana automobile auctions or Indiana licensed dealers. It allows these entities to sell these items exempt from Indiana sales tax, under the specific conditions laid out for a "resale" exemption as defined by I.C. 6-2.5-5-8. This certificate is a testament to the rigorous requirements set by the Indiana Department of Revenue, ensuring that only licensed dealers, who meet the criteria including providing a Federal Identification Number (FID#) and a Dealer License Number from their state of residence, can claim such exemptions. The form stipulates that failure to provide these numbers, in the absence of an Indiana Taxpayer Identification Number (TID#), will lead to the annulment of the claimed exemption, compelling the selling party to collect Indiana sales tax. Furthermore, the form differentiates between single purchase exemptions and blanket purchase exemptions, requiring detailed information for the former, including the Vehicle Identification Number (VIN#) or Hull Identification Number (HIN#), and leaves the door open for more general exemptions for the latter. Affirmation of the intent to resell the purchased vehicle and adherence to specific dealer franchise requirements underscores the legal binding of this document, highlighting the responsibility on the purchaser to remain compliant to avoid tax liability, penalties, and interest. This form is not just a procedural hurdle; it epitomizes the balance between facilitating business operations and ensuring tax compliance, making it an essential piece for conducting sales transactions within the scope of Indiana's automotive and watercraft resale market.
| Question | Answer |
|---|---|
| Form Name | St 105D Form |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | indiana st105d form, st 105d, in st105d exemption, st st105d fill |
FORM
STATE FORM 51520
R2/
Indiana Department of Revenue
Resale Certificate of Exemption
Sales to a Licensed Vehicle, Trailer or Watercraft Dealer Only by an Indiana Automobile Auction or an Indiana Licensed Dealer
This form is to be used only by an Indiana automobile auction or an Indiana dealer to reflect sales of motor vehicles, trailers, or watercraft sold exempt from Indiana sales tax for purposes of the “resale” exemption per I.C.
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TID# |
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Indiana TID# |
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If not registered with IDOR, you must provide |
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both numbers below. |
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FID# |
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Dealer# |
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State of Residence Dealer# |
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single purchase or blanket purchase exemption request? (Check One) |
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If single purchase indicate the VIN# or HIN# |
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Year, Make, and Model of single purchase |
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If this is a blanket purchase the certificate of exemption request is applicable to all purchases unless otherwise instructed by the buyer.
I hereby certify under the penalties of perjury, that the property that is to be purchased by the use of this exemption certificate will be used for the purpose of immediate “resale.”
If I am purchasing a new motor vehicle(s) for resale, I further certify that I possess a manufacturer’s new vehicle dealer franchise to sell the type of vehicle purchased, as required per I.C.
Purchaser’s Signature |
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Printed Name |
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Date |
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The Selling Auction or Selling Dealer must retain this form to document the exemption.