What is the sales tax in Indiana?
Combined rate, the threshold that makes you register, and the rules that decide what you charge.
The Indiana state sales tax rate is 7%. There are no local sales taxes, so 7% applies statewide. A remote seller has to register once sales into Indiana pass $100,000 in sales into the state over the previous or current calendar year. Charge the rate at the buyer’s address.
- State rate
- 7%
- Average local rate
- 0%
- Combined average
- 7%
- Highest in the state
- 7%
Do you have to register?
Economic nexus threshold
$100,000
Measured over the previous or current calendar year. Order count does not matter here, only the dollar figure. Physical presence — staff, an office, or stock sitting in a 3PL in the state — creates the obligation immediately, before any threshold applies.
What you charge, and on what
- Which address sets the rate Charge the rate at the buyer’s address.
- Is shipping taxed Taxable. Delivery charges on taxable goods are taxable.
- Clothing Taxed at the same rate as everything else.
- Groceries Exempt
- Marketplace sales Amazon, Walmart, Etsy, and eBay collect and remit on the orders they process. Sales through your own store stay yours to collect on.
- Registering Covered by the Streamlined Sales Tax registration, so you can register here and in the other member states in one application.
Worth knowing about Indiana
- No local sales taxes, so one rate covers the state.
- The 200-transaction test was repealed in 2024.
Indiana sales tax questions
What is the sales tax rate in Indiana?
The state rate is 7%. There are no local sales taxes, so 7% applies at every address in the state.
When does a remote seller have to register in Indiana?
Once sales into the state pass $100,000 in sales into the state over the previous or current calendar year. Order count does not matter here — the dollar figure is the only trigger. Physical presence, including inventory held at a 3PL in the state, creates the obligation immediately, before any threshold applies.
Is shipping taxable in Indiana?
Taxable. Delivery charges on taxable goods are taxable.
Is clothing taxed in Indiana?
Clothing is taxed at the same rate as other goods. Indiana does not exempt apparel.
Where the authoritative number is
Rates and thresholds change, and the Indiana Department of Revenue sets them. Check there before you register or file. This is a Streamlined Sales Tax member state, so you can also register here and in the other member states through one free application.
Other states with a $100,000 threshold
Know before you cross the line
The threshold above is easy to read and hard to track, because it counts sales from your store, your marketplaces, and your wholesale accounts together. Endless keeps those on one source of truth, so what you have sold into Indiana this year is a number you already have rather than one you assemble after the fact.
This page is a reference, not tax advice. Confirm registration and filing decisions with the Indiana Department of Revenue or a tax professional.