What are Indiana's marketplace facilitator sales tax requirements?

A marketplace facilitator must register and collect Indiana's 7% sales tax once its own plus facilitated Indiana sales exceed $100,000 in gross revenue in the current or preceding calendar year (Sales Tax Information Bulletin #89, IC 6-2.5). Indiana's marketplace facilitator collection requirement has applied since July 1, 2019, and the facilitator collects on the entire retail price of each transaction it facilitates.

What is the Indiana marketplace facilitator threshold?

$100,000 in gross revenue from Indiana sales in the current or preceding calendar year. As of January 1, 2024, Indiana uses a dollars-only test — Senate Enrolled Act 228 (2023) repealed the old "200 or more separate transactions" prong — so a facilitator (or remote seller) crosses on total sales value, not order count. A facilitator counts both its own Indiana sales and the sales it facilitates toward the $100,000 figure.

When did Indiana's marketplace facilitator law take effect?

July 1, 2019. Indiana later dropped its 200-transaction economic-nexus prong effective January 1, 2024 under SEA 228 (2023), leaving the $100,000 gross-revenue threshold as the sole test for both marketplace facilitators and remote sellers.

What sales tax rate do marketplace facilitators collect in Indiana?

The flat 7% Indiana state rate. Indiana has no local-option sales taxes, so there are no county or city add-on rates to source — every facilitated order carries the same 7% rate statewide. The tax applies to the entire sales price the buyer pays.

Do marketplace sales count toward my Indiana nexus threshold?

A marketplace seller generally excludes sales made through registered marketplace facilitators from its own Indiana threshold test, and a seller whose only Indiana sales run through registered facilitators does not have to register for its own retail merchant certificate. If you also sell through direct channels (your own store, wholesale), you register and collect on those Indiana sales yourself.

Is Etsy a marketplace facilitator in Indiana?

Yes — Etsy exceeds Indiana's $100,000 marketplace facilitator threshold and collects the 7% Indiana sales tax on facilitated orders. Etsy sellers don't collect on those Etsy transactions, but direct (off-Etsy) Indiana sales remain the seller's responsibility.

Is eBay a marketplace facilitator in Indiana?

Yes — eBay registered as an Indiana marketplace facilitator and collects, files, and remits the 7% Indiana sales tax on its facilitated transactions. Sellers still track their own direct Indiana sales and keep resale documentation.

Is DoorDash a marketplace facilitator in Indiana?

Yes — DoorDash collects Indiana's 7% sales tax on the delivery orders it facilitates and remits to the Indiana DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.

Is Uber Eats a marketplace facilitator in Indiana?

Yes — Uber Eats acts as a marketplace facilitator in Indiana for the orders it processes, collecting and remitting the 7% Indiana sales tax on the food and delivery charges it bills.

Does Shopify qualify as a marketplace facilitator?

A standard Shopify store is your own direct checkout, not an Indiana marketplace facilitator relationship — you're the seller of record and must register, collect, and file once your Indiana sales cross the $100,000 threshold. Shopify Markets Pro can act as a marketplace facilitator; keep its Indiana tax documentation before treating those orders as facilitated.

Indiana Marketplace Facilitator Sales Tax Rules — 2026

Updated 2026-07-20

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-07-20.

Guide content last reviewed: 2026-07-20

Use this Indiana marketplace facilitator sales tax guide to check 2026 rules, collection requirements, effective-date notes, threshold counting, and how Amazon, Etsy, eBay, DoorDash, and Uber Eats orders differ from direct-store sales. Direct channels still use the $100,000 threshold.

Indiana's marketplace facilitator law

Indiana has a marketplace facilitator law: marketplaces (Amazon, Etsy, eBay, Walmart Marketplace) calculate, collect, and remit sales tax on your behalf for transactions they facilitate to Indiana buyers.

This significantly reduces your compliance burden if you sell primarily through marketplaces. But it does not exempt you from registering if you also have direct channels (your own store, wholesale, trade shows, etc.).

Indiana's marketplace facilitator rules under IC 6-2.5 and Bulletin #89

As of January 1, 2024, a marketplace facilitator must register and collect Indiana’s 7% sales tax once its own plus facilitated Indiana sales exceed $100,000 in gross revenue in the current or preceding calendar year — and there is no longer any transaction-count trigger. Indiana’s marketplace facilitator collection requirement itself has applied since July 1, 2019. Last verified: 2026-07-13.

The recent change is the one worth flagging: Senate Enrolled Act 228 (2023) repealed Indiana’s old “200 or more separate transactions” prong effective January 1, 2024, so a facilitator or remote seller now crosses on the $100,000 dollar threshold only. A high-volume, low-price seller that previously registered just because it passed 200 Indiana orders can close its Indiana account for 2024 if it does not also reach $100,000 — while still filing any returns already due.

A marketplace facilitator counts both its own Indiana sales and the sales it facilitates for third-party sellers toward the $100,000 threshold (Sales Tax Information Bulletin #89).
The facilitator collects tax on the entire retail price the buyer pays for each transaction it facilitates; marketplace commissions and platform fees do not reduce the taxable amount.
A marketplace seller whose only Indiana sales run through registered marketplace facilitators generally does not have to register for its own Indiana retail merchant certificate. Keep the facilitator’s collection reports as proof.
Indiana has a flat 7% statewide rate with no local sales taxes, so facilitated orders carry the same rate everywhere in the state — there are no county or city districts to source, unlike destination states with local add-ons.

Sources: Indiana DOR Marketplace Facilitators and Indiana Sales Tax Information Bulletin #89, date_retrieved: 2026-07-13.

Key distinctions

Facilitated sales (collected by the marketplace): you generally don't collect or remit.
Direct sales (your own checkout): your responsibility as before.
Informational filings may still be required depending on Indiana's rules, even on marketplace-facilitated volume.
Most states exclude marketplace-facilitated sales from your economic nexus threshold calculation, but double-check Indiana specifically before assuming.

Marketplace-specific gotchas in Indiana

Not every platform you sell on is legally a marketplace facilitator. Shopify's store platform is not — you are the seller of record. Shopify's Markets Pro is. Verify per platform.
Wholesale sales through a marketplace are usually NOT marketplace-facilitated — the marketplace is a payment conduit, not the seller. Direct-collect obligations still apply.
Returning customers and refunds: if the marketplace remitted tax and you process a refund outside the marketplace, the refund usually needs to flow through the marketplace to trigger the tax reversal. Off-marketplace refunds create reconciliation headaches.

Indiana nexus note

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.

What to do next

Read the full Indiana overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Marketplace Facilitator sales tax in other states

Compare Indiana's marketplace facilitator rules with nearby and similar states' marketplace facilitator sales tax guides:

Frequently asked questions

What are Indiana's marketplace facilitator sales tax requirements?: A marketplace facilitator must register and collect Indiana's 7% sales tax once its own plus facilitated Indiana sales exceed $100,000 in gross revenue in the current or preceding calendar year (Sales Tax Information Bulletin #89, IC 6-2.5). Indiana's marketplace facilitator collection requirement has applied since July 1, 2019, and the facilitator collects on the entire retail price of each transaction it facilitates.
What is the Indiana marketplace facilitator threshold?: $100,000 in gross revenue from Indiana sales in the current or preceding calendar year. As of January 1, 2024, Indiana uses a dollars-only test — Senate Enrolled Act 228 (2023) repealed the old "200 or more separate transactions" prong — so a facilitator (or remote seller) crosses on total sales value, not order count. A facilitator counts both its own Indiana sales and the sales it facilitates toward the $100,000 figure.
When did Indiana's marketplace facilitator law take effect?: July 1, 2019. Indiana later dropped its 200-transaction economic-nexus prong effective January 1, 2024 under SEA 228 (2023), leaving the $100,000 gross-revenue threshold as the sole test for both marketplace facilitators and remote sellers.
What sales tax rate do marketplace facilitators collect in Indiana?: The flat 7% Indiana state rate. Indiana has no local-option sales taxes, so there are no county or city add-on rates to source — every facilitated order carries the same 7% rate statewide. The tax applies to the entire sales price the buyer pays.
Do marketplace sales count toward my Indiana nexus threshold?: A marketplace seller generally excludes sales made through registered marketplace facilitators from its own Indiana threshold test, and a seller whose only Indiana sales run through registered facilitators does not have to register for its own retail merchant certificate. If you also sell through direct channels (your own store, wholesale), you register and collect on those Indiana sales yourself.
Is Etsy a marketplace facilitator in Indiana?: Yes — Etsy exceeds Indiana's $100,000 marketplace facilitator threshold and collects the 7% Indiana sales tax on facilitated orders. Etsy sellers don't collect on those Etsy transactions, but direct (off-Etsy) Indiana sales remain the seller's responsibility.
Is eBay a marketplace facilitator in Indiana?: Yes — eBay registered as an Indiana marketplace facilitator and collects, files, and remits the 7% Indiana sales tax on its facilitated transactions. Sellers still track their own direct Indiana sales and keep resale documentation.
Is DoorDash a marketplace facilitator in Indiana?: Yes — DoorDash collects Indiana's 7% sales tax on the delivery orders it facilitates and remits to the Indiana DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.
Is Uber Eats a marketplace facilitator in Indiana?: Yes — Uber Eats acts as a marketplace facilitator in Indiana for the orders it processes, collecting and remitting the 7% Indiana sales tax on the food and delivery charges it bills.
Does Shopify qualify as a marketplace facilitator?: A standard Shopify store is your own direct checkout, not an Indiana marketplace facilitator relationship — you're the seller of record and must register, collect, and file once your Indiana sales cross the $100,000 threshold. Shopify Markets Pro can act as a marketplace facilitator; keep its Indiana tax documentation before treating those orders as facilitated.

Sources

date_retrieved: 2026-06-01