Indiana Tax Nexus
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.
Indiana nexus for out-of-state sellers
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.