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12 | For more information, contact City of South Bend Business License Administrator, Michelle Adams | madams@southbendin.gov | 574.235.5912A HANDBOOK FOR STARTING A SMALL BUSINESS IN SOUTH BENDSMALL BUSINESS <br />SALES TAX — <br />RETAIL MERCHANTS <br />CERTIFICATE <br />Any individual or business entity engaged in the <br />selling or transferring of tangible personal <br />property is considered a retail merchant and is <br />required to be registered as such by filing Form <br />BT-1. Registering as a retail merchant <br />accomplishes what people commonly refer to as <br />“getting a tax ID number” or “getting a tax- <br />exempt number”. The information regarding <br />sales and use taxes should be read carefully, <br />keeping in mind that taxes cannot be avoided on <br />items which will not be resold. <br />SALES TAX — <br />EXEMPTION CERTIFICATE <br />Any individual or business entity registered as <br />a retail merchant may complete Form ST-105 <br />General Sales Tax Exemption Certificate and <br />purchase any items being obtained for resale or <br />items being incorporated into a final product <br />(manufacturing) for resale without incurring <br />sales tax. Registered retail merchants must <br />assess Indiana sales tax on the sale of tangible <br />personal property unless the buyer presents a <br />valid exemption certificate to the seller. The <br />exemption certificate must be legible, signed, <br />and include the tax exempt number of the <br />buyer. <br />ESTABLISHING TAXINGACCOUNTS cont. <br />REGISTRATION FOR SALES, USE, AND INCOME <br />TAXES <br />A single application, Form BT-1 Business Tax Application, is used to register with the Indiana <br />Department of Revenue for sales tax, withholding tax, food and beverage tax, county innkeeper tax, <br />motor vehicle rental excise tax, and prepaid sales tax on gasoline. A separate application is required <br />for each business location. There is a $25.00 non-refundable application fee for a Retail Merchant’s <br />Certificate.