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.

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