Is Sales Tax Nexus Legal in Indiana? (2026)
Yes. In Indiana, sales tax nexus is legal. Indiana’s current remote-seller guidance uses a revenue threshold; the former transaction-count threshold ended in 2024.. A permit or license is required.
Key facts
- Status
- Legal
- Permit required
- Yes
- Jurisdiction
- Indiana
- Last reviewed
- 2026-04-09
Sales Tax Nexus laws in Indiana
DOR says a remote seller must obtain a registered retail merchant’s certificate and collect and remit applicable sales tax when gross revenue from Indiana sales exceeds $100,000 in the previous or current calendar year. The page includes tangible personal property, digital products and services delivered into Indiana. Effective January 1, 2024, the separate 200-transaction threshold no longer applies. The page’s discussion of closing an account and filing remaining returns concerns its 2023–2024 transition example, not an automatic current exemption. Physical presence, exempt transactions, marketplace responsibilities and other taxes require separate review. Retained legal-status, claim and verification fields remain uncertified by these explanatory sources.
Frequently asked questions
Is sales tax nexus legal in Indiana for travelers?
For travelers visiting Indiana, sales tax nexus is currently legal. DOR says a remote seller must obtain a registered retail merchant’s certificate and collect and remit applicable sales tax when gross revenue from Indiana sales exceeds $100,000 in the previous or current calendar year. The page includes tangible personal property, digital products and services delivered into Indiana. Effective January 1, 2024, the separate 200-transaction threshold no longer applies. The page’s discussion of closing an account and filing remaining returns concerns its 2023–2024 transition example, not an automatic current exemption. Physical presence, exempt transactions, marketplace responsibilities and other taxes require separate review. Retained legal-status, claim and verification fields remain uncertified by these explanatory sources.
Do I need a permit for sales tax nexus in Indiana?
Yes, Indiana requires a permit or license for sales tax nexus. Contact the relevant state agency for application details.
Can I transport sales tax nexus through Indiana?
Transport laws for sales tax nexus in Indiana depend on the specific item and your route. Generally, transport is allowed if you comply with state regulations. Always check states you pass through.
What are the penalties for sales tax nexus violations in Indiana?
Penalties for sales tax nexus violations in Indiana vary based on the specific offense. Always verify current laws before traveling.