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Tax-Delinquent Businesses

Is your sales tax going to the state?

Indiana law requires the Indiana Department of Revenue to list all retail merchants whose registered retail merchant certificates (RRMCs) have been revoked due to nonpayment or non-filings of delinquent sales and/or withholding tax online. An RRMC is the certification a retail business must have to operate lawfully in Indiana. Refer to Indiana Code 6-2.5-8-7a for more. Check to see if a business has a revoked certificate:

View the Delinquent Registered Merchants List

Indiana law requires the Department of Revenue (DOR) to provide an online list of the business name(s) and address(es) of retail dealers that have an expired Electronic Cigarette (E-Cigarette) certificate. Failure to renew the certificate annually will result in being added to this list. Permits are valid for one year but can be revoked or suspended due to nonpayment of delinquent taxes. To be removed from this list of tax-delinquent businesses, the retail dealer must pay the taxes owed. Note that per Indiana Code (IC 6-2.5-8) if a business has their Registered Retail Merchant Certificate (RRMC) expire or revoked, the E-Cigarette certificate will be automatically revoked without notice as well.

View the Expired Electronic Cigarette (E-Cigarette) certificate List

FAQs for Delinquent Registered Merchants