Indiana LLC for E-Commerce — Simple Sales Tax Advantage

E-commerce businesses in Indiana benefit from the state's uniform 7% sales tax — no local additions, no home-rule complexity, one return to one agency. This is dramatically simpler than states like Colorado (70+ jurisdictions) or New York (varied local rates). For formation, see how to form an Indiana LLC. For all industries, see our overview.

Indiana's E-Commerce Advantage: Simple Sales Tax

Feature	Indiana	Colorado	New York
State rate	7%	2.9%	4%
Local additions	None	Up to 8%+	Up to 4.875%
Total possible rate	7% (uniform)	Up to 11%+	Up to 8.875%
Number of jurisdictions	1	70+ (home-rule)	60+
Returns to file	1	Multiple	Multiple
Administration	Indiana DOR only	State + each city	State + localities

The simplicity advantage: One rate (7%), one return, one agency (Indiana DOR through INTIME). You calculate 7% for every Indiana delivery regardless of city or county.

Economic Nexus

Remote sellers must collect Indiana sales tax if:

$100,000+ in Indiana sales, OR
200+ transactions with Indiana buyers

This applies even without physical presence in Indiana.

How to Register

Ready to get started?

Get Started

Go to intime.dor.in.gov
Register for Retail Merchant Certificate
Provide EIN and LLC details
Begin collecting 7% on taxable Indiana deliveries
File returns (monthly, quarterly, or annually based on volume)

What's Taxable

Physical goods shipped to Indiana: Yes (7%)
Digital goods (specified digital products): Yes (7%)
SaaS: Generally not taxable in Indiana
Shipping/delivery charges: Generally taxable if part of sale

FAQ

Is Indiana's sales tax really the same everywhere?

Yes. 7% uniform statewide. No city, county, or district additions. This dramatically simplifies compliance compared to most states.

Do I need a Retail Merchant Certificate per location?

Per physical location where you make retail sales. For pure e-commerce with one warehouse/office, one certificate covers it.