Indiana Sales Tax Registration

In Indiana it is called the Registered Retail Merchant Certificate. The Indiana Department of Revenue issues it.

Who has to register in Indiana, how to apply, what it costs, how long it takes, and what you file once you have it.

Indiana sales tax registration at a glance

What it is called: Registered Retail Merchant Certificate; Full name: Registered Retail Merchant Certificate (RRMC). Number issued: Indiana Taxpayer Identification Number (TID) with location (LOC) number (10-digit TID followed by a 3-digit LOC number).
Who issues it: Indiana Department of Revenue; Apply online through INBiz (registration); INTIME (filing and account management). Paper form: Form BT-1.
State fee: $25; $25 nonrefundable registration fee for each place of business listed on the application.
Processing time: Up to 2 business days; DOR says processing of the online INBiz application may take up to two business days; the guide says to allow a few days before the Indiana Taxpayer Identification Number arrives for setting up INTIME.
Remote seller threshold: $100,000 in sales; Measurement period: previous or current calendar year. In effect since January 1, 2024.
Filing frequency: Monthly or annual; Returns (Form ST-103, filed electronically through INTIME) are due monthly unless annual collections are under $1,000, in which case DOR assigns annual filing. Frequency is based on average monthly liability for the tax year.
State rate: 7%; No local general sales tax; some counties and cities add food and beverage tax and county innkeeper's tax, filed with DOR.

How to register in Indiana

Where to apply: Apply online with the Indiana Department of Revenue. INBiz (registration); INTIME (filing and account management)
Application form: Form BT-1, Business Tax Application (completed through INBiz).
What you need: FEIN; Indiana Secretary of State registration (and control number) for formal entities. Sole proprietors may register directly with DOR through INTIME.
What the application covers: Sales tax, use tax, withholding tax, food and beverage tax, county innkeeper's tax, motor vehicle rental excise tax, tire fee and prepaid wireless service charge.
How long it takes: DOR says processing of the online INBiz application may take up to two business days; the guide says to allow a few days before the Indiana Taxpayer Identification Number arrives for setting up INTIME.
What it costs: $25 nonrefundable registration fee for each place of business listed on the application.
Renewal: The RRMC is valid for two years and DOR renews it automatically at no charge if all returns and payments are current; otherwise renewal is held until the account is brought current.

After you register

How often you file: Monthly or annual. Returns (Form ST-103, filed electronically through INTIME) are due monthly unless annual collections are under $1,000, in which case DOR assigns annual filing. Frequency is based on average monthly liability for the tax year.
Due date: 30 days after the end of the month; 20 days after the end of the month for merchants whose average monthly liability exceeds $1,000.
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 7%. No local general sales tax; some counties and cities add food and beverage tax and county innkeeper's tax, filed with DOR. Sourcing: destination (Streamlined Sales Tax member).
Late returns: Late-filed returns are subject to a penalty of up to 20% (minimum $5), plus interest.

Indiana rules in plain English

In Indiana, the sales tax permit is called a Registered Retail Merchant Certificate, or RRMC. The Indiana Department of Revenue (DOR) issues it. You apply online through INBiz by completing the BT-1 Business Tax Application. The fee is $25 for each business location, and each location gets its own certificate. DOR says the online application can take up to two business days to process. You then receive an Indiana Taxpayer Identification Number, which you use to set up an INTIME account for filing. The RRMC lasts two years. DOR renews it automatically at no charge if your returns and payments are current. Most sellers file Form ST-103 monthly, electronically. If your annual collections are under $1,000, DOR may assign annual filing. Monthly returns are due 30 days after the month ends, or 20 days if your average monthly tax is over $1,000. Indiana has a 7% state rate and no local sales tax. Remote sellers must register once Indiana sales pass $100,000 in the current or prior calendar year. The mistake to avoid: skipping returns in slow months. You must file a $0 return for every period, or DOR will estimate a bill and add penalties. Unfiled returns can also block your RRMC renewal.

Sources: Indiana Department of Revenue · INBiz (registration); INTIME (filing and account management)

More Indiana facts

Since Jan. 1, 2024, Indiana's remote seller test is $100,000 in gross revenue from Indiana sales in the current or previous calendar year; the 200-transaction test was removed. Source
Each business location needs its own RRMC and its own $25 fee. Each food truck counts as a separate location. Source
Sales tax must be filed and paid electronically, through INTIME or a third-party vendor, on Form ST-103. Source
Merchants who file and pay on time keep a collection allowance of 0.73%, 0.53% or 0.26% of tax, based on prior fiscal-year liability. Source
An RRMC is not a county vendor's license; vendors may also need a license from the county clerk. Source

We register you in Indiana

Answer a few questions about your business. We prepare your Indiana Registered Retail Merchant Certificate application, file it with DOR, and send you the number. $199 per state. Any state fee is separate.

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Indiana sales tax registration FAQ

Do I need to register for Indiana sales tax?

Any retail merchant making retail or wholesale sales from a place of business in Indiana, including food trucks and sellers at fairs and flea markets, must register each location. Sellers with no physical presence must register after $100,000 in sales in Indiana (measurement period: previous or current calendar year).

How long does it take to get an Indiana Registered Retail Merchant Certificate?

DOR says processing of the online INBiz application may take up to two business days; the guide says to allow a few days before the Indiana Taxpayer Identification Number arrives for setting up INTIME.

What does an Indiana Registered Retail Merchant Certificate cost?

$25 nonrefundable registration fee for each place of business listed on the application. Source: IC 6-2.5-8-1(b); DOR New & Small Business Owners tax guide. Our fee to prepare and file the application is $199.

When do I file Indiana sales tax returns?

Filing frequency: monthly or annual. Returns (Form ST-103, filed electronically through INTIME) are due monthly unless annual collections are under $1,000, in which case DOR assigns annual filing. Frequency is based on average monthly liability for the tax year. Due date: 30 days after the end of the month; 20 days after the end of the month for merchants whose average monthly liability exceeds $1,000. File a return every period, even with no sales. Source: DOR New & Small Business Owners tax guide.

Do I need to register in Indiana as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Indiana (measurement period: previous or current calendar year). Since July 1, 2019, a marketplace facilitator over the $100,000 threshold must register and collect Indiana sales tax on all sales it facilitates (IC 6-2.5-4-18; Sales Tax Information Bulletin #89). Source: IC 6-2.5-2-1; (200-transaction test removed effective Jan. 1, 2024).

What happens if I sell in Indiana without an Indiana Registered Retail Merchant Certificate?

Making retail transactions without an RRMC, or after it is revoked or suspended, is a Class A misdemeanor, in addition to civil penalties under IC 6-8.1-8. Source: DOR General Tax Information Bulletin #102 (March 2023), citing IC 6-2.5-8.

Nearby states

This page summarizes Indiana sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Indiana Department of Revenue or your tax adviser. State rules last checked October 2, 2026.