Indiana economic nexus threshold for sales tax
Data version 2026-Q3 · reviewed 2026-07-14
If you sell into Indiana without a physical presence, you may still be required to register for, collect, and remit sales tax once your sales cross the state's economic nexus threshold. Here is where Indiana stands.
Indiana threshold at a glance
| Revenue threshold | $100,000 |
|---|---|
| Transaction threshold | None |
| How they combine | Revenue only |
| Measurement period | Current or previous calendar year |
| State sales-tax rate | 7% |
What this means for remote sellers
Indiana uses a revenue-only economic nexus threshold. You establish nexus once your gross sales into Indiana reach $100,000 during current or previous calendar year. The number of separate transactions does not affect the threshold.
How Indiana compares to other states
Indiana's $100,000 revenue threshold is the most common in the country — 42 jurisdictions use it. It is one of 29 jurisdictions that look at revenue only — the number of transactions does not count. Indiana has joined the recent trend of states dropping the separate transaction-count test. Its 7% base sales-tax rate sits above the roughly 5.7% average state rate.
How the Indiana threshold is measured
Indiana measures the threshold over Current or previous calendar year. Gross sales generally include taxable and (in many states) exempt sales; rules on marketplace-facilitated sales vary. Verify the specifics with the Indiana department of revenue.
Do marketplaces collect Indiana sales tax?
Indiana requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit Indiana sales tax on sales made through them. If you sell only through those marketplaces, the platform generally collects the tax for you. Sales you make directly — through your own website or store — still count toward your Indiana economic nexus threshold and remain your responsibility. Whether marketplace-facilitated sales also count toward your own threshold varies, so confirm with the Indiana Department of Revenue.
What to do if you've crossed it
- Register with the Indiana Department of Revenue for a sales-tax permit.
- Begin collecting tax on taxable sales to Indiana customers.
- File and remit on the schedule the state assigns.
- Confirm treatment of marketplace sales and any local taxes with a professional.
Not sure where you stand?
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Tools to get compliant
Triggered nexus somewhere? These tools handle registration, collection, filing, and remittance so you don't have to.
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Indiana economic nexus FAQ
What is the economic nexus threshold in Indiana?
Indiana uses a revenue-only economic nexus threshold. You establish nexus once your gross sales into Indiana reach $100,000 during current or previous calendar year. The number of separate transactions does not affect the threshold.
Do remote sellers have to collect Indiana sales tax?
If your sales into Indiana cross the threshold ($100,000) during current or previous calendar year, you generally must register, collect, and remit Indiana sales tax.
Does Indiana count the number of transactions?
No. Indiana measures only revenue ($100,000); the number of transactions does not matter.
When did Indiana's economic nexus rules take effect?
Indiana began enforcing economic nexus on October 1, 2018. Economic nexus stems from the 2018 South Dakota v. Wayfair Supreme Court decision; states phased in their rules afterward. Note: 200-transaction threshold repealed effective 2024.
What is the sales tax rate in Indiana?
Indiana's statewide base sales-tax rate is 7%. Local jurisdictions may add their own tax, so the total rate at a given address is often higher. Once you establish nexus, you collect at the combined state and local rate for the destination.
Do marketplaces like Amazon collect Indiana sales tax?
Yes. Indiana requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit sales tax on sales made through them. Sales you make directly, through your own website or store, still count toward your Indiana economic nexus threshold.
How do I register for a Indiana sales tax permit?
Register with the Indiana Department of Revenue. You will need your business information and the date you first crossed the threshold. After registering, the state will assign a filing frequency based on your sales volume.
Related states
Informational only — not legal or tax advice. Verify with the Indiana department of revenue and a qualified professional.