Sales Tax Nexus Rules in Indiana: Thresholds, Requirements, and CPA Action Steps

Economic nexus threshold (current, verified 2026-06-15): $100,000 in gross revenue from Indiana sales (current or prior calendar year); the 200-transaction prong was repealed effective Jan 1, 2024.

Introduction

Indiana enforces economic nexus rules with centralized administration and no local sales taxes, making compliance relatively straightforward for remote sellers.

What Creates Sales Tax Nexus in Indiana?

Physical Nexus

• Offices, warehouses, inventory

• Employees or service activity

Economic Nexus

Applies to remote sellers meeting statutory thresholds.

Marketplace Nexus

Marketplace facilitators collect and remit tax on behalf of sellers.

Economic Nexus Thresholds in Indiana

A seller establishes economic nexus with $100,000 or more in Indiana sales in the current or previous calendar year. Indiana is revenue-only — there is no 200-transaction threshold. The 200-transaction prong was repealed effective January 1, 2024 (SB 228).

Does Indiana Impose Sales Tax?

Yes. Indiana imposes a state-administered sales and use tax with no local add-ons.

Registration Requirements

Registration is completed with the Indiana Department of Revenue.

• Required once nexus is established

Filing Frequency and Due Dates

• Monthly filing is standard

• Returns due by the 20th of the following month

Penalties and Interest

• Failure to file and pay penalties

• Interest accrues on unpaid balances

CPA Action Steps

1. Monitor Indiana sales and transaction counts

2. Identify physical presence

3. Review marketplace coverage

4. Register promptly

5. Establish filing controls

Common CPA Mistakes

• Overlooking transaction thresholds

• Delaying registration

FAQs

Are exempt sales included?
Yes.

Are there local sales taxes?
No.

Conclusion

Indiana nexus compliance is administratively simple but requires consistent threshold monitoring.