Indiana

State Links

Indiana Department of Revenue

Sales Tax Division

State Registration for Sales and Use Tax

State Online Filing

Secretary of State

State Contacts

State Sales and Use Tax Rate: 7%

Local Jurisdiction Sales and Use Taxes: None

Sales Tax Rate Information

Remote Seller Guidance

Remote Seller Compliance Date: 10/1/2018

Remote Seller Thresholds:

Effective 1/1/24 Gross revenue from sales exceeding $100,000 in the previous or current calendar year. 

If a merchant met the 200-transaction threshold in 2023, but not the $100,000 threshold and has not already registered with the department, such merchant will not be required to register in Indiana as a retail merchant until they meet the $100,000 threshold in the current calendar year. If a merchant registered with the department met the 200-transaction, but not the $100,000 threshold, they may close their sales tax account in 2024 if they do not have $100,000 in sales in 2024. They will still have to file all required sales tax returns for 2024.

Prior to 1/1/24: Gross revenue exceeding $100,000 or 200 or more separate transactions in the previous calendar year or current calendar year

Notes:

Marketplace Facilitator

 

Sales into Indiana or sales transactions include any combination of sales of tangible personal property delivered into Indiana, products transferred electronically into Indiana and services delivered in Indiana.

Bulletin #10 June 2023 Application of Sales Tax to Nonprofit Organizations