Do I have to charge sales tax for online sales in Indiana?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into Indiana over 12 months, you must register with the Indiana Department of Revenue and charge the buyer's destination rate.
Indiana dropped its 200-transaction test; only the $100,000 sales threshold applies.
Rule summary
How Indiana treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | None — sales volume only |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (7% in covered Indiana metros) |
| Registration authority | Indiana Department of Revenue |
Source: Indiana Department of Revenue · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Indiana Department of Revenue or a tax professional before relying on it for filing.
Combined rates in Indiana
What a taxable purchase actually costs in Indiana.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in Indiana?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into Indiana over 12 months, you must register with the Indiana Department of Revenue and charge the buyer's destination rate.
- Do marketplace sales count toward the Indiana threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Indiana Department of Revenue guidance before excluding them.
- Which rate does an online seller charge in Indiana?
- Indiana sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More Indiana guides
Other Indiana rules that change the total.