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.
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