Indiana has issued a bulletin updating its sales tax guidance on drop shipments. For sales for resale, purchasers may now provide either the Indiana Resale Certificate Form ST-105 or Form SSTGB Form F0003 (Streamlined Sales Tax Governing Board exemption certificate). The transaction between the seller and the purchaser will normally be exempt as a sale for resale if the procedures are properly followed. (Information Bulletin #57, Indiana Department of Revenue, September 2011)