Indiana sales tax: rates, nexus, filing, and marketplace guide

Question 1

What is Indiana’s sales-tax rate?

Accepted Answer

Indiana’s general sales-tax rate is 7%. Confirm that the transaction is taxable and check whether a product-specific tax, exemption, or other special treatment applies before using the general rate.

Question 2

What creates sales-tax nexus in Indiana?

Accepted Answer

Physical or other Indiana presence can create an obligation. For remote sellers, Indiana uses a more-than-$100,000 gross-revenue threshold from Indiana sales in the current or preceding calendar year. The former 200-transaction threshold was removed effective January 1, 2024.

Question 3

How does a business register for Indiana sales tax?

Accepted Answer

Register through Indiana’s INBiz portal or the Streamlined Sales Tax Registration System, then retain the Registered Retail Merchant Certificate and account details. Complete registration before the collection obligation begins.

Question 4

Where does an Indiana-only retail merchant file?

Accepted Answer

Indiana-only retail merchants file and pay electronically through Indiana’s online portal, INTIME. The account’s assigned frequency and current DOR notices control the filing calendar.

Question 5

Does an Indiana marketplace facilitator collect sales tax?

Accepted Answer

A qualifying marketplace facilitator generally collects and remits Indiana sales tax on covered marketplace transactions. The seller still reviews direct-channel sales, nexus, registration, and channel reconciliation.

Question 6

Can I use this guide or a Stillpost estimate to calculate Indiana tax?

Accepted Answer

No. The guide and Stillpost estimate are planning aids, not tax calculations or legal advice. Confirm the current rate, transaction treatment, nexus, channel responsibility, and filing account with Indiana DOR before filing.