Indiana statewide sales tax rate for most taxable retail sales.
Remote sellers should monitor Indiana gross revenue against the economic nexus threshold.
Indiana returns and payments are commonly managed through the state online portal.
Quick answer for ecommerce sellers.
If you sell taxable products or taxable services into Indiana, you may need to register, collect, file, and remit Indiana sales tax if you have Indiana physical presence or meet Indiana economic nexus rules. Indiana remote sellers generally monitor whether gross revenue from Indiana sales exceeds $100,000 in the current or previous calendar year.
The old 200-transaction trigger should not be treated as current operating guidance. The practical workflow is to separate direct ecommerce sales from marketplace-facilitated sales, reconcile tax collected, and save INTIME confirmations with the source reports.
What creates Indiana sales tax nexus?
Indiana nexus can come from physical presence, inventory, employees, warehouses, affiliates, representatives, or remote seller volume. Ecommerce merchants should review fulfillment, marketplace activity, and direct sales before deciding whether a Registered Retail Merchant Certificate is required.
- Physical presence: facilities, employees, inventory, or business representatives in Indiana can create obligations.
- Economic nexus: monitor Indiana gross revenue against the $100,000 threshold.
- Marketplace activity: marketplace sales should be separated from direct sales for return preparation.
- Taxability: most tangible personal property is taxable, while groceries, prescription drugs, and certain exempt sales need separate support.
How Indiana registration fits into the workflow.
Indiana sellers commonly register with the Indiana Department of Revenue and manage accounts through INTIME. Before registering, gather the entity name, EIN, responsible party, business address, sales start date, channel list, product categories, marketplace reports, and payment owner.
After registration, save the RRMC details, INTIME account owner, filing frequency, payment method, exemption process, and reviewer assignment in the compliance workspace.
Collection, taxability, and marketplace sales.
Indiana's 7% statewide rate removes much of the local-rate complexity found in other states. The remaining work is product taxability, marketplace treatment, refunds, exempt sales, and proof that the sales tax collected ties to source reports.
- Direct ecommerce sales: orders where the merchant is seller of record and may need to collect Indiana tax.
- Marketplace sales: Amazon, Walmart, Etsy, eBay, and other marketplace orders should be isolated before filing prep.
- Exempt and resale sales: retain ST-105 or other support for exempt transactions.
- Refunds and adjustments: returns, credits, and tax adjustments should tie to the filing period.
How to prepare an Indiana sales tax filing packet.
Indiana sellers commonly file Form ST-103 through INTIME. Filing frequency can be monthly, quarterly, or annual depending on the account. Monthly and quarterly returns are commonly due by the 20th day after the period, while annual filers commonly use the January 30 deadline for the prior year.
- Export exact-period reports: pull order, refund, tax, marketplace, exemption, and payout reports.
- Separate channels: split direct ecommerce orders from marketplace-facilitated sales.
- Map Indiana totals: document gross sales, taxable sales, exempt sales, deductions, and tax collected.
- Reconcile data: compare platform tax, payment processor data, accounting, and marketplace reports.
- Prepare reviewer notes: record source files, assumptions, exceptions, preparer, reviewer, and approval time.
- Save proof: keep the INTIME confirmation, payment receipt, source exports, and final workpapers together.
What happens if Indiana filings are late or unsupported?
Late filing, late payment, unsupported exemptions, incorrect marketplace treatment, and weak records can create penalties, interest, amended returns, notices, or audit work. Even with a simple statewide rate, the return should be easy to recreate from saved reports.
Before filing, review this checklist:
- Does the filing period match every source export?
- Are direct and marketplace sales separated?
- Are ST-105 exemption and resale records saved?
- Do refunds and tax collected reconcile to accounting?
- Was the INTIME filing confirmation and payment proof saved?
Indiana sales tax FAQ.
What is Indiana economic nexus?
Indiana remote sellers generally monitor whether gross revenue from Indiana sales exceeds $100,000 in the current or previous calendar year.
Does Indiana still use a 200-transaction threshold?
No. Indiana eliminated the old transaction threshold, so the $100,000 sales threshold is the key economic nexus number for most remote seller reviews.
What is the Indiana sales tax rate?
Indiana has a 7% statewide sales tax rate and no general local sales tax add-ons.
Where do Indiana sellers file?
Indiana sellers commonly file and pay sales tax through INTIME, the Indiana Department of Revenue online portal.
Can AtomicTax help file Indiana returns?
Yes. AtomicTax helps ecommerce merchants prepare filing-ready packets and complete standard sales tax filings for $45 per filing.
Official Indiana resources to check.
Need help making Indiana filings repeatable?
AtomicTax prepares sales tax filing packets from ecommerce reports, separates marketplace and direct-channel activity, and helps merchants keep every filing period reviewable.