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Indiana sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the Indiana DOR — everything a remote seller needs to know about Indiana, on one page.

Economic nexus threshold
$100,000
Statewide base rate
7%
Transaction threshold
200
IndianapolisFort WayneEvansvilleSouth BendCarmel
Indiana · major filing jurisdictions
Nexus · Indiana

When you owe sales tax in Indiana.

Indiana requires out-of-state sellers to register, collect, and remit sales tax once either physical or economic nexus is established. Either trigger on its own is sufficient.

Economic nexus
Threshold
$100,000 in gross sales delivered into Indiana
Measurement type
Sales or transactions — either test alone can trigger the obligation
Measurement period
Previous or current calendar year
Included
Gross sales delivered into Indiana, including exempt sales and sales for resale
Marketplaces
Marketplace sales are excluded from the threshold — sales collected and remitted by a registered marketplace facilitator do not count toward your $100,000 calculation
Physical nexus
Employees / remote staffOffice or retail locationWarehouse · 3PL · FBAAgents or contractorsConstruction sites

Any physical presence in Indiana — including inventory stored in a third-party fulfillment center or an Amazon FBA warehouse — creates nexus immediately, with no minimum sales threshold.

Rates · Indiana

Indiana has one rate. Statewide.

Indiana does not allow county or city sales taxes. Every transaction delivered into the state is taxed at the single 7% rate, regardless of the delivery city.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
IndianaStatewide rate7%7%0%0%0%
Indianapolis7%7%0%0%0%
Fort Wayne7%7%0%0%0%
Evansville7%7%0%0%0%
South Bend7%7%0%0%0%
Carmel7%7%0%0%0%

Indiana is one of the few states with a uniform statewide rate — no county, city, or district add-ons. Digital goods, SaaS, and most services are exempt, so their rate is 0% everywhere in the state. Rates verified as of June 11, 2026.

Need to confirm the rate for a specific Indiana address? Our calculator returns the exact Indiana sales tax rate — always 7% on taxable tangible goods.

Open the sales tax calculator
Taxability · Indiana

Is your product taxable in Indiana?

Indiana taxes tangible personal property and very little else — SaaS, digital goods, and most services are all exempt, making Indiana one of the more predictable states for technology companies.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Indiana are taxed at the flat 7% rate regardless of the delivery city.
SaaS & cloud softwareNot taxableRemotely-accessed software is exempt in Indiana for both B2B and B2C customers — Indiana does not tax software that is never transferred to the buyer on tangible media.
Digital goodsNot taxableDownloaded or streamed digital products — e-books, music, video, and similar content — are not subject to Indiana sales tax.
Professional servicesNot taxableConsulting, legal, marketing, and similar services are exempt — Indiana's sales tax does not extend to most service transactions.
Bundled hardware + softwarePartialThe hardware portion of a bundled sale is taxable at 7%; separately-stated software delivered electronically may be exempt. Itemize your invoices to protect the exemption.
Grocery foodNot taxableUnprepared food sold for home consumption is exempt from Indiana sales tax; prepared food sold for immediate consumption is taxable.
Filings · Indiana

Filing schedules and due dates.

Indiana assigns your filing frequency at registration based on expected tax liability. All returns are filed through INTIME, the Indiana Department of Revenue's online portal.

FrequencyReturnDue dateWho it applies to
MonthlyMost commonST-103 Sales Tax Return (via INTIME)20th of the month following the reporting periodSellers with higher monthly tax liability, as assigned by the Indiana DOR
Monthly with accelerated prepaymentST-103 plus prepayment (via INTIME)Prepayment due the 20th of the current month; return due the 20th of the following monthLarge sellers with significant monthly tax liability, as assigned
AnnualST-103 Annual Sales Tax Return (via INTIME)January 31 for the prior calendar yearSmall sellers with low annual tax liability, as assigned by the Indiana DOR

Crossed the threshold, or about to?

A Commenda expert will review your Indiana exposure, register you with the Indiana Department of Revenue through INTIME, and take over the filing calendar — usually within a week.

The state authority

Indiana DOR — the state's tax authority.

The Indiana Department of Revenue administers all sales and use tax through a single online portal called INTIME (Indiana Taxpayer Information Management Engine). Registration, filing, payment, and account management are all handled in one place — there are no separate local portals.

in.gov/dor

Registration requires a tax portal username, password, and your business details. An Indiana state tax ID in the format RST-XXXXXXXX is assigned upon approval.

What you can do there
  • Register for a retail merchant certificate

    Free online registration through INTIME. Out-of-state sellers register under the same process as in-state merchants.

  • File returns and pay through INTIME

    All ST-103 returns, prepayments, and amendments are submitted in your INTIME account — ACH or card accepted.

  • Confirm the applicable rate

    Indiana's 7% rate applies statewide — no address lookup needed, but the DOR site confirms current taxability rules.

  • Verify a buyer's exemption

    Check that a customer's Indiana Retail Merchant Certificate or exemption certificate is valid before accepting it.

Exposure & exemptions · Indiana

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Indiana participates in the Multistate Tax Commission (MTC) voluntary disclosure program and also offers its own VDA for sellers with unregistered back-period exposure.

Lookback
Typically 3 years under a VDA — the full statutory period applies if the state contacts you first
Penalties
Generally waived under the voluntary disclosure program
Interest
Still due on unpaid tax — not waived under standard VDA terms
Unfiled returns
No statute of limitations runs until a return is filed; early disclosure limits exposure

Exemption certificates accepted

Collect a valid exemption certificate at the time of sale and retain it for audit purposes — Indiana places the burden of proof on the seller.

Resale
Indiana Form ST-105 General Sales Tax Exemption Certificate
Multi-state
Indiana is a Streamlined Sales Tax (SST) member state — the SST Exemption Certificate is accepted
Nonprofit
Qualifying nonprofits and government agencies may present Form ST-105 with supporting documentation
Manufacturing
Equipment used directly in the direct production process qualifies for exemption under Indiana Code 6-2.5-5-3

FAQ · Indiana

Indiana questions, answered.

The questions remote sellers ask us most about Indiana sales tax.
Read our FAQ library

Indiana has a single statewide rate of 7%. Unlike most states, Indiana does not allow counties or cities to add their own sales taxes, so the rate is the same for every delivery address in the state.

No. Indiana does not tax remotely-accessed software for either B2B or B2C customers. Software that is never transferred on tangible media and is only accessed electronically is exempt from Indiana sales tax.

Indiana requires out-of-state sellers to register once they exceed $100,000 in gross sales delivered into the state, or 200 or more separate transactions, measured in the previous or current calendar year. Either test alone is sufficient to trigger the obligation.

No. Sales collected and remitted by a registered marketplace facilitator — such as Amazon, Etsy, or eBay — are excluded from your $100,000 and 200-transaction calculations. You only count the sales you collect and remit yourself.

Yes. Storing inventory in any Indiana warehouse, fulfillment center, or Amazon FBA facility creates physical nexus immediately — no minimum sales volume is required. Registration is required before the first sale once physical presence exists.

Register online through INTIME at in.gov/dor. You will receive an Indiana Retail Merchant Certificate and a state tax ID in the RST-XXXXXXXX format. There is no fee to register.

Indiana sales tax returns are filed on Form ST-103 through INTIME. The due date is the 20th of the month following the reporting period for monthly filers, and January 31 for annual filers.

Yes. Commenda monitors your Indiana exposure, registers you with the Indiana Department of Revenue through INTIME, calculates the correct rate on every transaction, and files each ST-103 return on your assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.