New Business Sales/Use Tax

Will I need to renew my Certificate to collect sales tax?

As of Jan. 1, 2007, all Registered Retail Merchant Certificates are valid for two years. The Indiana Department of Revenue will automatically renew the certificate 30 days before the expiration date, at no cost to the merchant, as long as all sales returns and payments are up to date. However, if a retail merchant has unpaid sales tax debts, the Department may not renew the certificate. Merchants cannot continue to operate a business without a valid certificate. Read Indiana Code 6-2.5-8-1 for more information.

Indiana Information Resources:

Sales and Use Tax Topical Information - Referring to Information Bulletins, Indiana Code and Indiana Administrative Code (IAC).

How do I know if I will be filing Monthly or Annually?
Please refer to IC 6-3-4-8.1 for filing requirements.

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