If your business sells goods or tangible personal property, you’ll need to register to collect a seven percent sales tax. This registration allows you to legally conduct retail sales in the state of Indiana. Once your registration is completed and processed, you’ll be issued a Registered Retail Merchant Certificate (RRMC). You’ll need one certificate on display for each business location, if you have more than one retail address.
The RRMC updates automatically with no additional charge for renewal. If a business does not pay its tax liability, the RRMC will expire. After the tax bill is paid in full, the business must file a REG-1 form that is mailed to the business. If the business cannot locate the REG-1 form, you may call us at 317-232-2240, Monday through Friday, 8 a.m.–4:30 p.m., ET.
Additional tax registration may be necessary if your business:
- Sells food and beverages
- Rents rooms or accommodations for periods of less than 30 days
- Rents motor vehicles that weigh less than 11,000 lbs.
- Sells gasoline
- Sells tires
- Sells fireworks
- Sells prepaid wireless cards
- Facilitates sales of tangible personal property, accommodations for less than 30 days or prepared food and beverages
Below you will find more information about sales tax and additional resources including the business tax application, frequently asked questions, additional tax registrations and sales tax rates.
If you previously registered for withholding, sales, FAB, CIT or other trust taxes, you must still file a $0 returns even if there is no tax revenue or activity for that period. Late filed returns are subject to a penalty of up to 20%, and a minimum penalty of $5.
If you are filing for a consolidated account you will need to file an Annual RP-11 return.
If you have more questions about sales tax, you may call our sales tax information line at 317-232-2240.
Juanita is opening a computer store where she’ll sell components parts and offer repair services. While she won’t collect sales tax on the repair service, she will be required to collect sales tax on the components she sells. To get started, Juanita needs to file a Business Tax Application with the Indiana Department of Revenue and indicate she will be collecting sales tax. Once she receives her Retail Merchants Certificate, she can then open for business.