Does Indiana have sales tax?

Yes. Indiana has a 7.00% statewide sales tax rate. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-06-01.

Do I have to collect sales tax in Indiana?

You must collect Indiana sales tax if your economic nexus threshold is met: $100,000 in sales to Indiana customers.

What is Indiana's sales tax economic nexus threshold for 2026?

Indiana Department of Revenue guidance says a remote seller has economic nexus when gross revenue from sales into Indiana exceeds $100,000 in the current or preceding calendar year. Indiana removed its former 200-transaction test effective January 1, 2024, so the current Indiana threshold is sales-only. Indiana DOR source data last retrieved 2026-06-01.

How often do Indiana remote sellers file sales tax returns?

Indiana says remote sellers with annual sales-tax collections below $1,000 generally file annually, while other filing frequencies depend on collection volume and Department assignment. Registered sellers file and pay electronically through Indiana INTIME or through the Streamlined Sales Tax registration system. Indiana DOR source data last retrieved 2026-06-01.

What is the current Indiana sales tax rate?

Indiana has a 7% statewide sales tax rate and does not list a local general sales-tax add-on in the current source data. Sellers should still verify product taxability and sourcing before charging tax on a specific transaction. Indiana DOR source data last retrieved 2026-06-01.

What is Indiana's sales tax rate?

Indiana's base state rate is 7.00%. Always check the exact rate at the customer's delivery address before charging.

Does Indiana have a marketplace facilitator law?

Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Indiana sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.

What is Indiana's marketplace facilitator threshold for sales tax?

Indiana applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Indiana sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Indiana sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.

When did Indiana's economic nexus law take effect?

Indiana's current economic nexus rule took effect on 2024-01-01.

Indiana Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated 2026-06-01

Economic nexus triggers at $100,000 in sales delivered to Indiana customers.

7.00% statewide sales tax rate. No local general sales-tax add-on is listed in the current source data.

Economic nexus threshold	$100,000 No transaction count threshold
State sales tax rate	7.00% No local add-on rates
Marketplace facilitator law	Yes Amazon, Etsy, eBay collect and remit on your behalf
Effective date	2024-01-01
Department of Revenue	Official site

Check Indiana nexus with your numbers

If your sales are close to the Indiana threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Indiana against every other state where you sell.

How Indiana nexus works

Indiana sales tax nexus and economic nexus threshold: more than $100,000 in gross revenue from sales into Indiana in the current or preceding calendar year. Effective January 1, 2024, Indiana removed its prior 200-transaction test; the state now uses a sales-only threshold. Indiana DOR Sales Tax Information Bulletin #89 says the threshold includes tangible personal property delivered into Indiana, products transferred electronically into Indiana, and services delivered in Indiana, including exempt sales and wholesale transactions. Services are sourced to Indiana when the buyer first uses them in Indiana, but a seller that provides only nontaxable services generally is not required to register solely because it crosses the threshold. Marketplace facilitators count both their own Indiana sales and facilitated marketplace sales toward the $100,000 threshold; marketplace sellers generally exclude sales made through registered marketplaces from their own Indiana threshold test unless the marketplace facilitator has not met the threshold. Indiana's statewide sales tax rate is 7%, with no local sales-tax add-on, and remote sellers with less than $1,000 in annual Indiana sales-tax collections generally file annually. Indiana DOR source data last retrieved 2026-06-01.

Filing frequency

Filing frequency in Indiana depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Yes, Indiana has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.

Indiana sales tax by topic

Related states to Indiana

If you sell into Indiana, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

Illinois$100,000 · 6.25%

Compare Indiana vs Illinois →

Ohio$100,000 · 5.75%

Compare Indiana vs Ohio →

Michigan$100,000 · 6.00%

Compare Indiana vs Michigan →

Kentucky$100,000 · 6.00%

Compare Indiana vs Kentucky →

Frequently asked questions

Does Indiana have sales tax?: Yes. Indiana has a 7.00% statewide sales tax rate. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-06-01.
Do I have to collect sales tax in Indiana?: You must collect Indiana sales tax if your economic nexus threshold is met: $100,000 in sales to Indiana customers.
What is Indiana's sales tax economic nexus threshold for 2026?: Indiana Department of Revenue guidance says a remote seller has economic nexus when gross revenue from sales into Indiana exceeds $100,000 in the current or preceding calendar year. Indiana removed its former 200-transaction test effective January 1, 2024, so the current Indiana threshold is sales-only. Indiana DOR source data last retrieved 2026-06-01.
Do marketplace sales count toward Indiana sales tax nexus?: Indiana says marketplace facilitators count both their own Indiana sales and facilitated marketplace sales toward the $100,000 threshold. Marketplace sellers generally exclude transactions made through registered marketplaces from their own Indiana threshold test unless the facilitator has not met the threshold; direct sales outside a marketplace remain the seller's own responsibility once nexus is met. Indiana DOR source data last retrieved 2026-06-01.
How often do Indiana remote sellers file sales tax returns?: Indiana says remote sellers with annual sales-tax collections below $1,000 generally file annually, while other filing frequencies depend on collection volume and Department assignment. Registered sellers file and pay electronically through Indiana INTIME or through the Streamlined Sales Tax registration system. Indiana DOR source data last retrieved 2026-06-01.
What is the current Indiana sales tax rate?: Indiana has a 7% statewide sales tax rate and does not list a local general sales-tax add-on in the current source data. Sellers should still verify product taxability and sourcing before charging tax on a specific transaction. Indiana DOR source data last retrieved 2026-06-01.
What is Indiana's sales tax rate?: Indiana's base state rate is 7.00%. Always check the exact rate at the customer's delivery address before charging.
Does Indiana have a marketplace facilitator law?: Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Indiana sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
What is Indiana's marketplace facilitator threshold for sales tax?: Indiana applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Indiana sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Indiana sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
When did Indiana's economic nexus law take effect?: Indiana's current economic nexus rule took effect on 2024-01-01.

Sources

date_retrieved: 2026-06-01