SUBJECT: Sales Tax Returns Filed Monthly if the Retail Merchant Is Remitting by Electronic Funds Transfer

REFERENCE: IC 6-2.5-6-1

DISCLAIMER: Information bulletins are intended to provide nontechnical assistance to the general public. Every attempt is made to provide information that is consistent with the appropriate statutes, rules, and court decisions. Any information that is not consistent with the law, regulations, or court decisions is not binding on either the department or the taxpayer. Therefore, the information provided in the bulletin should serve only as a foundation for further investigation and study of the current law and procedures related to the subject matter covered herein.

SUMMARY OF CHANGES

Aside from nonsubstantive changes, this bulletin has been updated to include information pertaining to the department's new registration and filing system, INTIME.

Retail merchants that remit sales tax through electronic funds transfer (EFT) are required to file a monthly return at the same time the remittance is due the department.

Effective January 1, 2013, all retail merchants and withholding agents were required to file and remit through INtax. Beginning September 2020, filing and remitting for sales tax and withholding tax are performed using the department's new online e-services portal, the Indiana Taxpayer Information Management Engine (INTIME).

The collection allowance to which a retail merchant is entitled will not change. The collection allowance is based on the prior fiscal year collections and will be the same throughout the calendar year.

For more information concerning registering for INTIME, visit intime.dor.in.gov.

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Robert J. Grennes, Jr.

Commissioner