Indiana Sales Tax Nexus: Economic Nexus Threshold (2026)
Indiana's economic nexus threshold for remote sellers is $100,000 in sales, measured over the current or preceding calendar year. Sales made through marketplace facilitators do not count toward your own Indiana threshold. Inventory or another physical presence in Indiana generally creates nexus regardless of sales. The state rate is 7%.
Indiana sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | None |
| Test | Sales only |
| What counts | gross revenue exceeding $100,000 from sales of tangible personal property delivered into Indiana, products transferred electronically into Indiana, and services delivered in Indiana, including nontaxable/exempt sales |
| Measurement period | current or preceding calendar year |
| Marketplace sales count toward your threshold? | No, excluded |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 7% |
| Local sales taxes | No |
| Current threshold effective | January 1, 2024 |
| Recent change | Yes, see the note below |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Recent change
SEA 228 (2024) removed the 200-transaction threshold retroactively to January 1, 2024. A seller that met only the 200-transaction test in 2023 may close its account in 2024 if it did not reach $100,000 in 2024, but must still file all required 2024 returns.
Quick check: do you have nexus in Indiana?
Enter your Indiana sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Indiana threshold
We did not find a specific start-date rule for Indiana in the sources reviewed. Check the official guidance before you begin collecting.
- Confirm the numbers. Check your Indiana sales against the measure and period in the key facts above.
- Register before you collect. Use Indiana's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Indiana sales tax on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Indiana
A retail merchant with physical presence in Indiana (e.g., inventory, including FBA/3PL stock, or employees) must register regardless of the economic threshold.
Marketplace sellers in Indiana
Do marketplace sales count toward your own threshold? No, excluded.
Remote sellers that use a marketplace facilitator do not include sales made through the marketplace to Indiana customers in their $100,000 calculation (unless the facilitator has not met the threshold and is not collecting). Marketplace facilitators count both their own and facilitated sales. A seller that no longer meets the threshold because it uses a registered facilitator may close its account (Sales Tax Information Bulletin #89).
Other things to know about Indiana
- Streamlined Sales Tax full member state. Remote sellers may register through the Streamlined Sales Tax Registration System or directly through INBiz, and file and pay through INTIME (intime.dor.in.gov).
- No local sales taxes: a single 7% statewide rate applies.
- The threshold counts all gross revenue into Indiana, even if none of it is taxable. A seller over $100,000 must register and file even if it believes none of its sales are taxable.
- Remote sellers accept either Indiana Form ST-105 or the SSUTA Certificate of Exemption from customers.
Frequently asked questions
What is the Indiana economic nexus threshold?
$100,000 in sales, measured over the current or preceding calendar year. What counts: Gross revenue exceeding $100,000 from sales of tangible personal property delivered into Indiana, products transferred electronically into Indiana, and services delivered in Indiana, including nontaxable/exempt sales.
Do marketplace sales count toward the Indiana threshold?
No, excluded. Remote sellers that use a marketplace facilitator do not include sales made through the marketplace to Indiana customers in their $100,000 calculation (unless the facilitator has not met the threshold and is not collecting). Marketplace facilitators count both their own and facilitated sales. A seller that no longer meets the threshold because it uses a registered facilitator may close its account (Sales Tax Information Bulletin #89).
Does FBA or 3PL inventory in Indiana create nexus?
A retail merchant with physical presence in Indiana (e.g., inventory, including FBA/3PL stock, or employees) must register regardless of the economic threshold.
Does Indiana have a transaction-count test?
No. Indiana uses only the dollar threshold. SEA 228 (2024) removed the 200-transaction threshold retroactively to January 1, 2024. A seller that met only the 200-transaction test in 2023 may close its account in 2024 if it did not reach $100,000 in 2024, but must still file all required 2024 returns.
Crossed the Indiana threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Indiana's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://www.in.gov/dor/i-am-a/business-corp/remote-sellers/
- in.gov: https://www.in.gov/dor/i-am-a/business-corp/business-faq/remote-seller-faqs/
- in.gov: https://www.in.gov/dor/files/sib89.pdf
- in.gov: https://www.in.gov/dor/i-am-a/business-corp/remote-sellers/marketplace-facilitators/
- intime.dor.in.gov: https://intime.dor.in.gov/eServices/_
