Indiana Code Title 6. Taxation § 6-6-6.5-10.1

(1) Be registered as a retail merchant with the department and submit proof of that registration to the department.

(2) Complete and submit the annual aircraft dealer application form provided by the department.

(3) Submit normal business records to prove that the applicant is a bona fide dealer.

(4) Submit a twenty-five dollar ($25) fee for the certificate. The fee may not be refunded if the certificate is denied.