Indiana DOR Issues Sales and Use Tax Information Bulletin Concerning Sales, Purchases by Wholesalers

The Indiana Department of Revenue (DOR) May 1 issued an information bulletin concerning state wholesalers for sales and use tax purposes. The bulletin provides that: 1) persons engaged in making wholesale sales in the state, including remote sellers, are retail merchants; 2) the wholesaler must register with the DOR to obtain a Registered Retail Merchant Certificate; 3) any person registered as a state retail merchant may issue an exemption certificate in lieu of paying the tax on tax-exempt purchases; 4) sales by marketplace sellers via a marketplace facilitator aren’t considered to be wholesale sales; and 5) a wholesaler may accept ...