Wholesalers purchase products direct from manufacturers. In turn, they pass these items onto retailers, who sell them to the public at a mark-up, enabling them to make a profit. Wholesalers are able to make their own profit on products without incurring the high overhead of retail sales shops. To buy and sell items as a wholesaler in Indiana, a company or individual must register as an Indiana Retail Merchant by filing Form BT-1.

Contact the Indiana Department of Revenue to obtain a Form BT-1 application to become an Indiana Retail Merchant. This application can also be filled out online.

Fill out the BT-1 form completely. If you complete it online, print a copy to keep for your records.

Pay the $25 filing fee (as of 2010).

Check your email. You will receive an email with your Tax ID number in approximately 48 to 72 hours if your application was filed successfully. If there was a problem with the application, you will receive instructions on how to remedy it.

Watch your mail for the hard copy of your Tax ID certificate.

Tip

The BT-1 form does not require renewal.

Warning

American Express is not accepted as payment for filing the BT-1 form online.