Before you begin

Confirm you need to register

Before completing a sales and use tax registration application in the state of Indiana, confirm that your business meets the requirements to register for a sales tax licence, also known as a Registered Retail Merchant Certificate (RRMC).

Who should register?

• Retailers located in the state of Indiana who engage in sales of tangible goods, services, or marketplace-facilitated sales.
  
• Remote sellers (i.e., businesses located outside of Indiana making sales or providing services with final destination into Indiana) that meet either the sales or transaction number thresholds listed below.
  
  • Threshold: $100,000 in gross sales or 200 separate transactions
    
  • Period: Previous year
    

Gather information

Next, view the checklist below to make sure you have all information required readily available, as this will help simplify the online application process.

• Business structure (business entity, sole proprietor, or government)
  
• Social Security number (SSN) or federal employer identification number (FEIN)
  
• State and date of incorporation (if applicable)
  
• Business name and address
  
• Responsible officers’ information
  
• Form of payment for $25 registration fee (accepted forms of payment are a valid credit card or debit card or bank account information)
  
• First date of sales in Indiana and prior year gross sales
  

Start the registration process

1. Navigate to the Indiana Taxpayer Information Management Engine (INTIME) website.
   
   • In the “Registration” category, select “New tax registration” and then “Register a new business tax account” under “Business tax registration.”
     
   • Review the information provided on the overview page before proceeding.
     
2. Select the appropriate organisation structure (called “customer type”) for your business and identification type (FEIN or SSN). Enter the identification number (FEIN or SSN).
   
3. Complete the required fields regarding business name and address. Tick the box to verify the address before proceeding.
   
   • If sole proprietor was selected as the organisation structure, you’ll input owner information instead of business information.
     
4. Complete the business contact information required fields.
   
5. Enter the business information requested.
   
   • State and date of incorporation (if applicable). This information is only required if “Business entity” was selected as the organisation structure.
     
   • Using the keyword search function, choose a primary North American Industry Classification System (NAICS) code that best describes your business activity.
     
6. Select “Add responsible officer” to enter the responsible person(s) for your business.
   
   • Indicate whether the responsible party is an individual or business.
     
   • Check the box to verify the responsible party’s address.
     
   • Continue to add responsible parties to this section before continuing with the application.
     
7. Complete the “Location name and contact information” section. A business will need to add all location addresses where sales are initiated from. (If no DBA exists for your business, use the business’s legal name.)
   
   • Add the location address, and tick the box to verify before continuing.
     
   • Select the NAICS code that best describes the business activity at this location.
     
   • Select the applicable tax types, and answer the marketplace facilitator and seasonal business questions for the location provided.
     
   • Enter the retail sales tax information, including first date of sales for this location. This is the date the state will expect you to start collecting sales tax from your IN customers. We recommend speaking with a CPA if you are unsure of which date to use for your business.
     
   • Continue to answer the questions according to the business activity at this location.
     
   • Note: To determine estimated monthly taxable sales, divide your business’s prior year gross sales by 12 ($500 or less = annual frequency; more than $500 = monthly frequency). The state of Indiana audits this information annually and will send a notice to the business by post if a frequency change has been made by the state on behalf of the business.
     
8. Create your INTIME login information (username, password, and secret question/answer). Save this information in a secure location for future reference.
   
9. Enter the contact information again for your business.
   
10. There will be a $25 fee assessed for each business location that has been recorded on the application. Tick the box to agree with the $25 registration fee(s).
    
    • Choose a payment method and fill out the fields accordingly.
      
11. Review the application summary. Select “OK” to confirm, and submit the registration application.
    
    • Print the confirmation page and keep for your records.
      

Once submitted, allow five business days for the registration to process before logging in to your business’s INTIME account, where you may retrieve your account information and file your sales and use tax returns and payments electronically.

What’s next?

Enable sales tax calculations for Indiana on Stripe Tax

Once you have received your sales tax permit from the state, the next step is to enable sales tax calculations in Stripe Tax for Indiana. The state will expect you to start collecting sales tax from your Indiana customers based on the collection start date you used on your sales tax registration form.

You can read these instructions on how to add your Indiana registration to your Stripe Dashboard. For more information on enabling Stripe Tax, you can find full setup instructions.

Sales and use tax online filing and payments

Next, you’ll want to prepare to file your first sales tax return in Indiana based on the filing frequency the state assigned you.

If you’d prefer to have a trusted partner file these returns for you, we recommend using TaxJar’s AutoFile solution. Click here to sign up and see more information.