What is the Indiana economic nexus threshold in 2026?

For 2026, Indiana's economic nexus threshold is $100,000, in effect since 2024-01-01. Remote sellers measure Indiana-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.

What is the current Indiana economic nexus threshold?

$100,000, effective since 2024-01-01. Sales through marketplace facilitators are usually excluded from this count.

What counts toward the Indiana threshold?

Gross sales of tangible personal property and most services into Indiana, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.

How often is the Indiana threshold recalculated?

Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.

Indiana Sales Tax Economic Nexus Threshold (2026)

Updated 2026-06-01

If your Thresholds business sells $100,000 into Indiana in a calendar year, you have economic nexus and must register, collect, and remit Indiana sales tax.

Indiana's economic nexus threshold, in detail

The current Indiana threshold is $100,000, in effect since 2024-01-01.

What counts toward the threshold: gross sales of tangible personal property AND most services delivered to Indiana customers. Resale sales may count in some states. Marketplace-facilitated sales typically do NOT count. Check the state's specific definitions before computing.

Counting periods

Most states apply the threshold on a rolling 12-month basis — look at the prior 12 months as of the end of each month. Some states look at the prior calendar year specifically. Indiana's rule is stated in its regulations; your registration must begin no later than the first day of the month after you cross, unless the state allows a grace period.

Common threshold-tracking mistakes

Measuring by calendar year only, missing when a rolling 12-month window would have triggered earlier.
Including tax in “gross sales”. The threshold uses pre-tax revenue; double-counting tax in the threshold figure can prematurely trigger registration.
Forgetting that the threshold resets — falling below in a subsequent year doesn't automatically deregister you. You must request deregistration through the Indiana DOR.

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.

Frequently asked questions

What is the Indiana economic nexus threshold in 2026?: For 2026, Indiana's economic nexus threshold is $100,000, in effect since 2024-01-01. Remote sellers measure Indiana-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.
What is the current Indiana economic nexus threshold?: $100,000, effective since 2024-01-01. Sales through marketplace facilitators are usually excluded from this count.
What counts toward the Indiana threshold?: Gross sales of tangible personal property and most services into Indiana, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.
How often is the Indiana threshold recalculated?: Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.

Sources

date_retrieved: 2026-06-01