The Indiana Department of Revenue (DOR) wants to ensure you have the best opportunity to succeed in your business—because people like you bring jobs, innovation and progress to our state. We created the New and Small Business Education Center to help you better understand state laws, the tax-filing process, and what services are available to support you as your business evolves. This page provides a basic overview on these issues. For more detailed information, see our Indiana Tax Handbook for New and Small Business Owners and watch the following videos:
Business Registration with INBiz
DOR has partnered with several state agencies to create a streamlined process to help register and manage your business. INBiz is a one-stop portal that allows you to register your business with:
- Department of Revenue: Registration is required for all tax types applicable to your business including Indiana retail sales, withholding, out-of-state sales, gasoline use taxes and metered pump sales, tire fees, fuel taxes, prepaid wireless service charges, food and beverage taxes, county innkeeper's taxes, heavy vehicle rental tax and motor vehicle rental taxes (see Tax Types section for more information)
- Secretary of State: Registration is required for formally organized businesses such as C corporations, S corporations, LLCs, nonprofits, LPs and LLPs
- Department of Workforce Development: Registration is required for businesses with employees in order to pay state unemployment insurance premiums
DOR recommends using INBiz to register a new business because it's the simplest way to get started.
Business Structure
Your specific tax requirements will depend on your business type and several other factors such as if you have employees, sell products and so on. Below, we've outlined the general registration requirements and tax obligations for the most common small business structures.
- Sole Proprietorship
If you’re one person who conducts business for profit, and you assume all liabilities and debts of the business, then you meet the definition of a sole proprietorship. You'll report your business income on your own individual tax return. You may also need to register with DOR for certain tax types if you sell products or have employees.
- General Partnership
When two or more people own a for-profit business, they could form a general partnership. In this case, all partners are responsible for the liabilities and debts of the business. And when tax time rolls around, each partner must report the income from the business on their individual tax returns.
- Corporation
A corporation is a legal entity that's created by filing Articles of Incorporation and owned by shareholders. The corporation assumes all liabilities and debts of the company and shareholders are protected from them. The income of a corporation is taxed twice. The corporation entity is taxed, and individual income taxes are withheld from employees' wages. The same is true for corporate shareholders when dividends are distributed from their shareholdings.
Additional Resources
- Nonprofit
A nonprofit is similar to a corporation, but its purpose is to engage in activities that provide no financial profit to its members.
To qualify properly as a nonprofit, a business must secure tax exempt status from the Internal Revenue Service. The IRS provides a nonprofit organization with a Federal Determination letter that shows the exemption from federal tax. Find more on Nonprofits.Additional Resources
- Other Business Types
There are several other potential entity structures for your business including S corporations, limited liability companies (LLC), limited partnerships (LP) and limited liability partnerships (LLP). For more information about these structures see the INBiz overview on business registration and DOR's guide to choosing the proper income tax form.
If you are unsure of which business type your business is considered, consult a lawyer or contact the nearest Indiana Small Business Development Center. The Indiana Secretary of State also may be able to assist you. Sole proprietors and general partnerships do not have to file with the Secretary of State. However, limited liability companies, corporations, limited liability partnerships, limited partnerships and other formally organized companies must register with the Secretary of State.
Tax Types
You will need to register for all tax types applicable to your business. See this chart for information on some of the most common tax types for new and small businesses. Please also see our calendar of tax filing deadlines to make sure you file on time.
| If you | Register for |
| Sell products or tangible items | Sales tax |
| Have employees | Withholding tax |
| Sell food and beverages* | Food and beverage tax |
| Rent accommodations for less than 30 days* | County innkeeper's tax |
| Rent motor vehicles | Motor vehicle rental tax |
| Distribute gasoline or special fuel | Gasoline use tax |
| Sell tires | Tire fee |
| Sell fireworks | Safety fee |
*In certain counties/municipalities, see our map of tax rates by county
Filing and Paying Taxes
DOR offers electronic filing and payment services for businesses. Please note, state law requires businesses to file and pay sales, withholding, alcohol, cigarette, other tobacco products and motor carrier fuel taxes electronically.
INTIME, DOR's e-services portal at intime.dor.in.gov, enables customers to manage their taxes in one convenient location 24/7.
Additional Resources
Running and succeeding in a new or small business is a dream, and a challenge. Understanding taxes is often one of the biggest challenges. DOR is here to help.
Contact the Indiana Department of Revenue or stop by in person at one of our district offices for assistance.
Frequently Asked Questions
State Tax Forms
Administrative Changes
Several administrative changes can now be completed via INTIME. An INTIME Guide for Business Customers is available if needed to complete these tasks:
- Add a new location
- Close my business
- Update address, phone number, and e-mail
- Update responsible officer