If your business sells goods or tangible personal property, you’ll need to register to collect a seven percent sales tax. This registration allows you to legally conduct retail sales in the state of Indiana. Once your registration is completed and processed, you’ll be issued a Registered Retail Merchant Certificate (RRMC). You’ll need one certificate on display for each business location, if you have more than one retail address.
You can register to collect sales tax and obtain a Registered Retail Merchant Certificate (RRMC) via InBiz.
RRMCs are updated automatically if a business has no outstanding liabilities or missing returns. Once a business pays the tax bill in full or fulfills the down payment in an established payment plan and has no further liabilities, then the RRMC will automatically renew.
If a business fails to clear liabilities and has not paid their taxes or established a payment plan, their RRMC will be revoked. A RRMC can be reinstated once a business has solved all liabilities or established a payment plan, and then the RRMC will be renewed and issued after seven days. Contact Payment Services at paymentservices@dor.in.gov and provide your name, number, and availability, and a representative will be in touch with you.
Additional tax registration may be necessary if your business:
- Sells food and beverages
- Rents rooms or accommodations for periods of less than 30 days
- Rents motor vehicles that weigh less than 11,000 lbs.
- Sells gasoline
- Sells tires
- Sells fireworks
- Sells prepaid wireless cards
- Facilitates sales of tangible personal property, accommodations for less than 30 days or prepared food and beverages
Below you will find more information about sales tax and additional resources including the business tax application, frequently asked questions, additional tax registrations and sales tax rates.
If you previously registered for withholding, sales, FAB, CIT or other trust taxes, you must still file a $0 returns even if there is no tax revenue or activity for that period. Late filed returns are subject to a penalty of up to 20%, and a minimum penalty of $5.
If you are filing for a consolidated account you will need to file an Annual RP-11 return.
If you have more questions about sales tax, you may call our sales tax information line at 317-232-2240.
Example
Juanita is opening a computer store where she’ll sell components parts and offer repair services. While she won’t collect sales tax on the repair service, she will be required to collect sales tax on the components she sells. To get started, Juanita needs to file a Business Tax Application with the Indiana Department of Revenue and indicate she will be collecting sales tax. Once she receives her Retail Merchants Certificate, she can then open for business.