The formulas
- Sales tax = sale x (7% + local rate)
- Nexus when counted sales are more than $100,000 in the previous or current calendar year
- Counted sales = direct sales + marketplace sales on which the facilitator did not collect
How it works
Figures current as of November 2026.
The state rate is 7 percent. Indiana has no local sales tax. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (zero: Indiana has no local sales tax) and shows the state and local parts separately.
A seller with no physical presence in Indiana must register and collect once it has more than $100,000 of gross revenue from sales into Indiana in the previous or current calendar year. The 200-transaction test was removed effective January 1, 2024. Marketplace sales on which the facilitator collects Indiana tax do not count toward your own threshold; marketplace sales on which it does not collect do count.
A seller with a physical presence in Indiana, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Indiana sales tax rate?
The state rate is 7 percent. Indiana has no local sales tax.
What is the Indiana economic nexus threshold?
More than $100,000 of gross revenue from sales into Indiana in the previous or current calendar year.
Do marketplace sales count toward the Indiana threshold?
Marketplace sales on which the facilitator collects Indiana tax do not count toward your own threshold; marketplace sales on which it does not collect do count.
Did Indiana change its threshold recently?
The 200-transaction test was removed effective January 1, 2024.
Sources
- Indiana Department of Revenue, Sales Tax
- Indiana Department of Revenue, Sales Tax Information Bulletin 89
- Indiana Department of Revenue, Remote Seller
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.