Note that Indiana law (IC 6-2.5-2-1(c)) requires a seller without a physical location in Indiana to obtain a registered retail merchant's certificate, collect and remit applicable sales tax if the seller meets either or both of the following conditions in the previous calendar year or the current calendar year:
- You have gross revenue from sales into Indiana exceeding $100,000; or
- You have 200 or more separate transactions into Indiana.
Sales into Indiana or sales transactions include any combination of sales of tangible personal property delivered into Indiana, products transferred electronically into Indiana and services delivered in Indiana.
You may go to the Indiana Department of Revenue webpage for more information.
The Indiana Department of Revenue wants to ensure you have the best opportunity to succeed in your business - because its people like you who bring jobs, innovation and progress to our state. So, it has created the New and Small Business Education Center to help you better understand state tax laws, the tax-filing process, and what services are available to help you as your business evolves.