Candles, wax melts, incense, reed diffusers & room sprays
Get an Indiana Registered Retail Merchant Certificate (RRC) from the Dept. of Revenue and collect sales tax on every sale – candles and wax goods are taxable tangible goods, not food.
Meet CPSC wick-lead and flammability standards and the Fragrance Product labeling norms enforced by the FTC; keep a safety data sheet for any fragrance oil blend you sell.
Home-based candle pouring is a home occupation in most Indiana counties/cities; confirm fire-code limits on stored wax and fragrance oil volume before scaling up.
| Item | Rule | Regulator |
|---|---|---|
| Wick & wax safety | No lead-core wicks; stable, tested fragrance load | CPSC (federal) |
| Sales tax | Registered Retail Merchant Certificate required | IN Dept. of Revenue |
| Ingredient/therapeutic claims | No disease or drug claims on labels | FDA / FTC (federal) |
| Home occupation | Zoning sign-off for home production | County/city planning office |
No. Candles, wax melts, and incense are not food or cosmetics, so the Indiana State Dept. of Health has no jurisdiction over them.
You can describe a scent as relaxing in a general sense, but avoid any claim that the product treats, cures, or prevents a condition – that shifts it into FDA drug territory.
Not for a home hobby scale, but craft fairs and markets that allow lit demonstrations often require a fire-marshal sign-off for the booth.
Yes – candles and wax melts are taxable goods in Indiana under your Registered Retail Merchant Certificate.