Midwest · IN

Indiana Sales Tax Guide

Uniform statewide sales and use tax

What people ask about Indiana sales tax

Does Indiana have a statewide sales tax?

Uniform statewide sales and use tax Indiana does not add a general county or city sales-tax layer. The main complexity lies in product taxability, sourcing, exemptions, marketplace treatment, and electronic filing through INTIME.

What sales tax rate and sourcing rules matter in Indiana?

The general rate is 7% statewide. Special excise taxes and industry fees should not be folded into the general sales-tax rate.

What Indiana sales tax return or form is used?

The principal repository-tracked return is ST-103. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.

How are marketplace sales reported in Indiana?

Facilitated sales generally enter gross receipts and are removed through the state's designated deduction or exclusion workflow.

What resale or exemption certificate applies in Indiana?

The repository tracks Indiana General Sales Tax Exemption Certificate and supports generation from reviewed fields. Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.

Does Indiana have a sales tax holiday?

Indiana has no sales tax holiday and has never enacted one (nothing repealed or expired since 2020). Sales-tax-holiday bills have been introduced in the Indiana General Assembly (e.g., HB 1050 of 2016, HB 1161 of 2022, HB 1237 of 2023) but none passed. The Indiana DOR sales tax pages contain no holiday provisions.

What special sales tax rates or excise layers apply in Indiana?

No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.

How can custom software tax treatment vary in Indiana?

The corpus contains 3 custom software observations and does not support one unconditional yes-or-no answer. It records 3 excluded from base. Representative condition-specific observations include: when software origin: custom; transfer method: electronic: excluded from base; when software origin: custom; transfer method: load and leave: excluded from base; when software origin: custom; transfer method: physical: excluded from base. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.

How can digital audio tax treatment vary in Indiana?

The corpus contains 4 digital audio observations and does not support one unconditional yes-or-no answer. It records 3 excluded from base, 1 included in base. Representative condition-specific observations include: when use term: continued payment: excluded from base; when use term: non end user: excluded from base; when use term: permanent: included in base; when use term: temporary: excluded from base. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.

How can prepared food tax treatment vary in Indiana?

The corpus contains 7 prepared food observations and does not support one unconditional yes-or-no answer. It records 5 excluded from base, 2 included in base. Representative condition-specific observations include: when food subtype: bakery; utensils provided: no: excluded from base; when food subtype: meat seafood; preparation state: unheated; sold by measure: weight or volume single item; utensils provided: no: excluded from base; when preparation state: requires cooking; utensils provided: no: excluded from base; when preparation state: unheated; sold by measure: weight or volume single item; utensils provided: no: excluded from base; when the source record states no narrower identity condition: included in base. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.

How Indiana's tax system is organized

Indiana does not add a general county or city sales-tax layer. The main complexity lies in product taxability, sourcing, exemptions, marketplace treatment, and electronic filing through INTIME.

Rates and sourcing

The general rate is 7% statewide. Special excise taxes and industry fees should not be folded into the general sales-tax rate.

Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding should not silently substitute for the jurisdiction rule that controls the transaction.

Product and transaction wrinkles

Product identity should be established before a rate is selected. Examples include:

food for home consumption is generally exempt but prepared food is taxable
software and digital products follow specific statutory categories
manufacturing exemptions depend on direct use in production

These examples are not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.

Product-treatment research coverage

The underlying research inventory contains 280 Indiana treatment records across 42 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.

280 treatment records across 42 product families.