Remote sellers
Remote sellers must collect and remit sales taxes even if they are not physically located in a state.
Sellers must get a registered retail merchant’s certificate and collect and remit applicable sales tax(es) if its gross revenue from sales into Indiana exceeds $100,000 in the previous or current calendar year. These sales include tangible personal property, digital products, and services delivered into Indiana (IC 6-2.5-2-1(d)).
Effective Jan. 1, 2024, Indiana only has the $100,000 threshold. If a seller met the pervious secondary 200-transaction threshold in 2023, but not the $100,000 threshold, they may close their sales tax account in 2024 if they did not have $100,000 in sales in 2024. All required sales tax returns for 2024 must still be filed.
For context, before Jan. 1, 2024, Indiana had a secondary threshold for sellers that had 200 or more separate transactions in Indiana during the current or prior calendar year. If a seller met either or both of the thresholds in the prior or current calendar year, they had to register with DOR as a registered retail merchant and collect and remit sales tax on transactions made in Indiana as an agent for the state.
Streamlined Sales Tax Guidance
- Register to collect Indiana sales tax Indiana’s INBiz
- File and pay Indiana sales tax on INTIME
- Indiana sales tax
- Streamlined Sales Tax Registration System
- Frequently Asked Questions
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