The Indiana Department of Revenue (DOR) assigns a filing frequency—monthly, quarterly, or annual—based on your expected or past sales tax liability. Business and Corporate Taxes - IN.gov
Use the INBiz portal or the INTIME e-services portal. file indiana sales tax
The frequency with which a business must file is determined by its tax liability. Indiana uses a graduated system based on the amount of sales tax collected in the previous year. Annual filers are those whose total tax liability is $1,000 or less per year; they file once a year. Quarterly filers have a liability between $1,001 and $12,000 per year, filing four returns. Monthly filers, for whom liability exceeds $12,000 per year, are the most common for established retail businesses. The highest volume sellers—typically those collecting more than $60,000 per month—may be required to file semi-monthly or even accelerated (quarterly prepayments). It is crucial for a new business to accurately estimate its sales volume; the DOR will assign a filing frequency, but it can be adjusted as revenue patterns become clear. The Indiana Department of Revenue (DOR) assigns a
If you miss the deadline or fail to pay: Indiana uses a graduated system based on the
Table_title: Due Dates Table_content: header: | FREQUENCY | REQUIREMENT | DUE DATE | row: | FREQUENCY: Anually | REQUIREMENT: Aver... TaxHero Indiana Sales & Use Tax Guide - Avalara Filing due dates. It's important to know the due dates associated with the filing frequency assigned to your business by the India... Avalara Instructions for Completing Form ST-103 - IN.gov Amount Due − Add Lines 5, 7, 8 and 9 and subtract Lines 6 and 10. Include this amount with your return. Please do not send cash. M... IN.gov Indiana Sales & Use Tax Guide - Avalara How to file. Once you've collected sales tax, you're required to remit it to the Indiana Department of Revenue by a certain date. ... Avalara DOR: Marketplace Facilitators - IN.gov Marketplace facilitators should register for sales tax, county innkeeper's tax and food and beverage tax (as applicable to their b... IN.gov Sales and Use Tax Filing Instructions for Form ST-103 1. Total Sales: Enter the total sales from activities for the specified period. 2. Total Exempt Sales: Enter the total of sales sh... PrintFriendly DOR: Sales Tax To collect sales tax in Indiana, you need to register with the Indiana Department of Revenue. You can register online at InBiz. Yo... IN.gov Business and Corporate Taxes - IN.gov Corporate Electronic Filing. Pay Taxes Electronically. File Business Taxes. Fuel Tax Electronic Initiatives. Make a Payment. Tax-D... IN.gov DOR: Remote Seller - IN.gov Remote sellers. Remote sellers must collect and remit sales taxes even if they are not physically located in a state. Sellers must... IN.gov Indiana Department of Revenue Form BT-1 Checklist Indiana Department of Revenue Form BT-1 Checklist * Applicants need to have the following information available when registering a... IN.gov How to register for a sales tax permit in Indiana - TaxJar Feb 22, 2025 —
With registration complete, the core of the process—filing the return—begins. Indiana’s sales tax is a tax on the retail sale of tangible personal property and certain specified services. The tax is imposed on the consumer, but the business acts as an agent of the state, collecting it at the point of sale. The current state sales tax rate in Indiana is a flat 7%, which is among the higher rates in the Great Lakes region. Importantly, Indiana is a “destination-based” sourcing state for sales tax, meaning the rate applied is based on the location where the buyer takes possession of the item. While the state rate is uniform, local county taxes are also collected through the state system, but the combined rate is always calculated using the destination address. The business’s responsibility is to accurately collect this 7% (plus any applicable local tax on certain transactions like innkeeper’s taxes) and then report the total taxable sales and tax collected on the prescribed state form, Form ST-103 (Sales and Use Tax Return).