FAQs for Deliquent Registered Registered Merchants
- Why am I on this list?
The business associated with your Registered Retail Merchant Certificate (RRMC) has delinquent retail sales tax debts that have not been satisfied. As a result, your RRMC has expired.
- Why is my name and address published?
Legislation (IC 6-8.1-3-16) went into effect Jan. 1, 2010, which requires the Indiana Department of Revenue (DOR) to publish a list of all expired RRMC for merchants that have delinquent sales tax debts.
- How do I get removed from this list?
A merchant is removed once it pays its delinquent sales tax debts to DOR, submits all required paperwork and pays the reinstatement fee of $25 per Indiana business location.
- How can I protest this bill?
When a retail merchant business has a tax debt due, the retail merchant business is sent a bill and given 45 days to protest it. After that time, a second bill is sent. Notices are then sent 30 days and 60 days prior to the expiration date of the RRMC. These notices explain the requirement to pay delinquent sales tax debts so that the retail merchant business can renew its RRMC before it expires.
- What if I can’t pay?
If the retail merchant business is not able to pay the tax debt in full, contact DOR at 317-232-2165, Monday through Friday, 8 a.m. - 4:30 p.m., EST. A payment plan for the retail business may be applicable.
- What payment methods are available?
Payments can be made by check or credit card. Payments made by credit card will have an additional service fee added by the credit card clearing house.
- How often are new names of retail merchant businesses added to the online list?
New names of retail merchant businesses are added to the list whenever a retail merchant’s RRMC has expired.
- If I pay, when will my name come off the list?
Once the retail merchant business has contacted DOR to pay the bill on the account and completed the necessary paperwork, the retail merchant business name will be removed from the list.
- I’ve never gotten a bill. What do I do now?
If you have never received a bill, you may contact DOR at 317-232-2165, Monday through Friday, 8 a.m. - 4:30 p.m., EST.
- Once I pay the bill, how can I receive a valid RRMC for my business?
Once the tax debt has been paid, or formal payment arrangement has been set up to pay the balance due on the account, the retail merchant business must submit form REG-1. DOR will send this form to the retail business, who must complete it, along with paying a $25 application fee per retail-business location in Indiana.
- The individual on the list has passed away. How do I resolve this issue?
Contact the DOR at 317-232-2165, Monday through Friday, 8 a.m. - 4:30 p.m., EST and submit a copy of the death certificate. Once the proper documentation is received, DOR will assist in removing the name from the list.
- Does DOR publish other online lists of individual or business taxpayers who have delinquent tax debts?
No. While the law does require DOR to publish the retail merchants whose RRMCs have expired due to nonpayment of delinquent sales taxes, the law also requires DOR to keep other tax debts and information confidential.
- After my name has been removed from the list, can it be added again at a later date?
Yes. If a retail merchant business does not stay current on its sales taxes payments, it could be re-added to the list again for new sales-tax debts owed.
For more information about the Department’s collection process, visit our Collection Process website.