Indiana Indiana

Indiana

Standard rate:

7%

Reduced rate:

Who is obliged to register sales tax:

If a retailer does not have a physical presence in Indiana, but it has exceeded the threshold in the current or previous calendar year, it must register with the department.

Threshold:

Gross revenue from sales into Indiana exceeding $100,000, including tax-free sales; 

or

200 or more separate transactions into Indiana.

 

Merchant thresholds by state

Marketplace thresholds by state

The special rules are applicable for the SAAS business.

Software as Service Tax Thresholds by state

Online Marketplaces:

If all of your sales in Indiana are through a marketplace platform, you can not register for paying Indiana sales tax: Your marketplace facilitator pays itself. But you should apply for an exemption certificate 

Registration procedure:

To register in multiple states, use the simplified sales tax registration system at www.sstregister.org. To register only in Indiana, visit the INBiz portal.

Sales tax payment and filing date:

The frequency of filing a tax return depends on the amount of tax liabilities: 

Annual – $83.33 or less- 30 days after the end of the frequency
Quarterly – $1,000 or less – 30 days after the end of the frequency
Monthly – More than $1,000 – 20 days after the end of the frequency

If the filing due date falls on an off-day, sales tax is due the next day. Quarterly filing periods ended last days of April, July, October, and January.  

Penalty and interest:

Failure to file or pay 10% of the tax due