Out-of-state registration

Sec. 5. (a) An out-of-state merchant may register with the Indiana Department of Revenue to collect and remit the Indiana use tax on sales

to Indiana purchasers. The Indiana purchaser then pays the Indiana use tax on the sale to those merchants who are properly registered.

(b) The proper application for obtaining the out-of-state registration form is form DB-001. When the application is completed and returned

to the Department, a registration number will be issued and the sales and use tax reporting form (ST-103) will be mailed regularly. No charge is made

for the out-of-state use tax permit, however, only those businesses located outside Indiana may qualify for such registration.

(c) Upon receiving the certificate, the out-of-state retail merchant becomes subject to the same conditions and duties as an Indiana retail

merchant and must then collect the use tax due on all sales of tangible personal property that he knows is intended for use in Indiana.