Businesses with nexus in Indiana are required to register with the Indiana Department of Revenue and to charge, collect, and remit the appropriate tax.

Generally, a business has nexus in Indiana when it has a physical presence there,  such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives. However, out-of-state sellers can also establish nexus in the ways described below.

For out-of-state vendors, nexus is triggered by certain activities. These include, but are not limited to:

• Delivering goods into Indiana by the seller’s truck where title and possession transfer in Indiana
  
  
• Maintaining an administrative office in Indiana
  
  
• Maintaining a research facility in Indiana
  
  
• Displaying merchandise at local trade fairs and exhibitions in Indiana
  
  
• Maintaining a factory or warehouse in Indiana
  
  See the Indiana Department of Revenue: Sales Tax FAQs and Information Bulletin #37.