v v2022.1
Publish Date: July 29, 2022 at 4:35:25 PM
Effective Date: | August 01, 2022 |
Completed by: | Larry Molnar |
E-mail Address: | lmolnar@dor.in.gov |
Phone number: | 317-233-0656 |
Date Revised: | July 29, 2022 |
✓ Taxability Treatment | Definition Treatment | ✓ Statute/Rule Cite Reference |
✓ Comments | ✓ Date Revised |
Disclosed Practice 2.1: added statute citation.
Disclosed Practice 2.2: revised response and added statute citation and comment.
Disclosed Practices 2.4, 2.5, 2.14, 2.15, 2.16: added comment.
Disclosed Practice 5.1: updated weblink providing guidance.
Disclosed Practice 8.2.c.i: revised taxability and comment.
Each Tax Administration Practice is in the Library of Tax Administration Practices in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended through December 21, 2021. See Appendix E of the SSUTA for additional explanations and examples related to the Tax Administration Practices".
"Tax Administration Practices" indicates which administrative practices the state follows and provides an explanation of the state's practice if it does not follow a listed practice.
To the extent possible under each state's laws, sellers and CSPs are relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax resulting from the seller or certified service provider relying on erroneous data provided by the member state relative to the tax administration practices.
To the extent possible under each state's laws, sellers and CSPs are also relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax until the first day of the calendar month that is at least 30 days after notice of a change to the state's "Taxability Matrix: Tax Administration Practice" is submitted to the governing board, provided the seller or CSP relied on the prior version of the Taxability Matrix.
As of June 2021 the Taxability Matrix was separated into two documents: Taxability Matrix: Library of Definitions (previously Section 1) and Taxability Matrix: Tax Administration Practices (previously Section 2).
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
IC § 6-2.5-3-5
Yes
No
Statute/Rule Cite
Comment
IC § 6-2.5-3-5
IN only applies a credit against the use tax.
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
The credit for Indiana is limited to sales tax paid to another state. No credit is available for local tax paid to another state. However, local taxes required to be paid to a state revenue department are considered state taxes.
The credit for Indiana is limited to sales tax paid to another state. No credit is available for local tax paid to another state. However, local taxes required to be paid to a state revenue department are considered state taxes.
Yes
No
Statute/Rule Cite
Comment
Where applicable, Indiana imposes motor vehicle rental excise tax, food & beverage tax, and innkeeper's tax. Indiana does not provide a credit for such similar taxes paid to another state. However, local taxes required to be paid to a state revenue department are considered state taxes.
Where applicable, Indiana imposes motor vehicle rental excise tax, food & beverage tax, and innkeeper's tax. Indiana does not provide a credit for such similar taxes paid to another state. However, local taxes required to be paid to a state revenue department are considered state taxes.
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
The credit for Indiana is limited to sales tax paid to another state. No credit is available for local tax paid to another state. However, local taxes required to be paid to a state revenue department are considered state taxes.
Yes
No
Statute/Rule Cite
Comment
The credit for Indiana is limited to sales tax paid to another state. No credit is available for local tax paid to another state. However, local taxes required to be paid to a state revenue department are considered state taxes.IN only taxes monthly payments. Tax paid to another state on previous monthly payments would not apply.
Yes
No
Statute/Rule Cite
Comment
The credit for Indiana is limited to sales tax paid to another state. No credit is available for local tax paid to another state. However, local taxes required to be paid to a state revenue department are considered state taxes.
Yes
No
Statute/Rule Cite
Comment
If you answer "Yes" to 3.1, you do not need to complete 3.1.a, b, and c below.
If you answer "No" to 3.1, please complete 3.1.a, b, and c below.
If you answer "Yes" to 3.2, you do not need to complete 3.2.a, b, and c below.
If you answer "No" to 3.2, please complete 3.2.a, b, and c below.
If you answer "Yes" to 3.3, you do not need to complete 3.3.a, b, and c below.
If you answer "No" to 3.3, please complete 3.3.a, b, and c below.
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
A seller cannot claim a refund unless the seller has refunded the total amount of sales tax to the purchaser.
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
A seller cannot claim a refund unless the seller has refunded the total amount of sales tax to the purchaser.
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Indiana does not have any local sales taxes. The refund or credit for Indiana is limited to sales tax paid to another state. No refund or credit is available for local tax paid to another state
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Reference Number
Disclosed Practice 7 - Classification of Medical Products in Appendix L Identified as "Not Classified by SSTGB"
Yes
No
Statute/Rule Cite
Comment
Medical Products 7.2
Answer No if the item is not classified under any of the terms listed in Medical Products Disclosed Practice 7.1 or a state-specific defined term (other than tangible personal property).
Answer Yes if the item is classified under one of those terms, provide the appropriate statute/rule city and indicate in the "Comment" column the defined term under which the item is classified.
These tax administration practices identify how each state classifies the products identified as "Not Classified by SSTGB" in Appendix L, but do not indicate the taxability of those products.
SSUTA Defined Term
State Specific Defined Term
Statute/Rule Cite
Comment
(if applicable, indicate defined term under which the item is classified)
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
Breast pumps (See Reference #s 52500-52512)
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of device as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-18; IC 6-2.5-1-25;IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-25; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-16; IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 29, available at https://www.in.gov/dor/files/reference/sib29.pdf ; and Sales Tax Information Bulletin 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www,in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48 available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(d)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18(d)(3); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18(d)(3); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18(c)(4); see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as "other medical supplies or devices."
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-25; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-18; IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
IC 6-2.5-1-27; IC 6-2.5-5-18; see also Sales Tax Information Bulletin No. 48, available at http://www.in.gov/dor/files/reference/sib48.pdf
Indiana classifies this type of product as tangible personal property.
Disclosed Practice 8 – Collection and Remittance Requirements Related to Remote Sellers, Marketplace Sellers, and Marketplace Facilitators/Providers from Appendix E of the SSUTA. NOTE: Additional explanatory information and examples can be found in Appendix E of the SSUTA.
Unless otherwise specified, Disclosed Practice 8 only applies to the states’ sales and use tax laws, and not to other taxes or other regulatory registration requirements.
(These tax administration practices address how a member state administers its sales and use tax economic nexus, remote seller, and marketplace facilitator/provider statutes. The United States Supreme Court (SCOTUS) ruled in South Dakota v. Wayfair on June 21, 2018, that states can require sellers to collect and remit sales or use tax on sales delivered to locations within their state even if the seller does not have a physical presence in the state.)
Unless otherwise noted, States should answer every disclosed practice question/statement.
Does Your State Follow this Practice?
Does Your State Follow this Practice? If You Answered No, Describe the Difference Between the Practice as Adopted by the Governing Board and Your state's Treatment. Add Additional Comments if desired.
Reference Number
Disclosed Practice 8.1– Remote sellers
Yes
No
Statute/Rule Cite
Comment
General Definition
For purposes of Disclosed Practice 8.1.a
"Remote Seller" is generally a seller that does not have any physical presence in a state (no property or employees) but who sells products or services for delivery into that state.
A remote seller includes a "marketplace seller" that does not have a physical presence in the state.
(Note: A state may allow a seller to have limited physical presence in the state and still treat the seller as a remote seller as provided in (A) and (B).)
(A)(1) Inventory Controlled by 3rd Party
(A) (1) The State still treats a seller as a "Remote Seller" if the seller’s only physical presence in the state is inventory owned by that seller that is in a third party’s warehouse which the seller does not control (e.g., Marketplace Facilitator/Provider controls the movement of inventory). (Note, the exception in (A)(2) and/or (B) may also apply.)
IC 6-2.5-2-1(c)(1);
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
(A)(2) Inventory Seller Controls
(A)(2) The State still treats a seller as a “Remote Seller” if the seller’s only physical presence in the state is inventory owned by that seller that is in a third party’s warehouse and the seller controls the movement of the inventory. (Note, the exception in (A)(1) and/or (B) may also apply.)
IC 6-2.5-2-1(c)(1); Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
(B) Employees
(B) The State still treats a seller as a “Remote Seller” if the seller’s only physical presence in the state is an employee that is not involved in making sales. If for purposes of Disclosed Practice 8.1.(B) the State distinguishes between retail and wholesale sales, the State will indicate it in the Comment column.
(Note, the exception in (A) may also apply.)
IC 6-2.5-2-1(c)(2); Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.a.i.
The State’s Remote Seller monetary economic nexus threshold is “$100,000” (i.e., either $100,000 or more” or “more than $100,000”). (Definition of “type of products” subject to the threshold calculation is addressed in 8.1.b.)
If ”Yes”, indicate in the Comment column if the State’s monetary economic nexus threshold is:
If “No”, indicate in the Comment column the dollar amount of the State’s monetary economic nexus threshold and whether it is:
If the state does not have a monetary economic nexus threshold, indicate ”No Threshold”.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
More than $100,000
Reference Number
Disclosed Practice 8.1.b. – What Type of Products Does the State Include in its Economic Nexus Threshold Calculation?
Yes
No
Statute/Rule Cite
Comment
Disclosed Practice 8.1.b.i.
The State includes sales of all types of products (e.g., sales of tangible personal property, sales of digital good, sales of services) in its economic nexus threshold calculation.
If no, indicate in the Comment column which types of product sales are included in the state’s economic nexus threshold.
(Note: For purposes of these disclosed practices, the sales of the types of products identified in 8.1.b. are the sales to be considered when computing the state’s economic nexus threshold(s).)
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.c. - How is the State’s Remote Seller Monetary Economic Nexus Threshold Calculated? – Only one answer should be “yes”.
Yes
No
Statute/Rule Cite
Comment
8.1.c.i. - GROSS
The State’s Remote Seller monetary economic nexus threshold is based on GROSS sales, gross revenue or gross receipts from all sales.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.c.ii. - RETAIL
The State’s Remote Seller monetary economic nexus threshold is based only on RETAIL sales (only excludes sales for resale).
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.c.iii. - TAXABLE
The State’s Remote Seller monetary economic nexus threshold is based only on TAXABLE sales (all sales that are taxable ).
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.c.iv. - OTHER
The State calculates the monetary economic nexus threshold based on something other than Gross, Retail or Taxable sales. Indicate in the Comment column what your state’s monetary economic nexus threshold is based on.
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.d. - What is the State’s Remote Seller Transactional Economic Nexus Threshold?
Yes
No
Statute/Rule Cite
Comment
8.1.d.i.
The State’s Remote Seller transactional economic nexus threshold is “200” (i.e., either“200 or more” or “more than 200”) separate transactions. (What constitutes a “transaction” is explained in 8.1.e and 8.1.f)
If “Yes” - Indicate in the comments if transactional threshold is:
If “No” – Indicate in the Comment column the State’s transactional economic nexus threshold and whether it is:
If the State does not have a transactional economic nexus threshold indicate ”No Threshold” in the Comment column.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
200 or more transactions
Reference Number
Disclosed Practice 8.1.e. - Which Transactions Are Used to Determine if a Seller Has Met a State’s Transactional Economic Nexus Threshold?
Yes
No
Statute/Rule Cite
Comment
8.1.e.i
The State’s Remote Seller transactional economic nexus threshold is calculated using the same transactions that are used to calculate the State’s monetary economic nexus threshold (gross, retail or taxable) as indicated in Disclosed Practice 8.1.b.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.f. - For Purposes of Computing the State’s Transactional Economic Nexus Threshold, what is Considered a “Transaction”? Only one answer should be “Yes” for i., ii., or iii.
Yes
No
Statute/Rule Cite
Comment
8.1.f.i.
The State’s Remote Seller transactional economic nexus threshold is based on the number of invoices.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.f.ii.
The State’s Remote Seller transactional economic nexus threshold is based on the number of orders placed, regardless of whether multiple invoices or shipments are used to fulfill each order placed (e.g., if a single order is placed but it is delivered in three (3) separate shipments, it is considered one (1) transaction).
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.f.iii.
The State’s Remote Seller transactional economic nexus threshold is based on the quantity of items sold (each item on a single invoice is considered a separate transaction (e.g., a prepackaged box of the same product is one item (box of 12 pencils); however, multiple purchases of the same product are separate items (12 individual pencils)).
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.f.iv.
An invoice that includes items to be delivered into multiple states is considered a transaction in this State if any of the items on the invoice are delivered into this State.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.g. – Transaction with Multiple Payments
Yes
No
Statute/Rule Cite
Comment
8.1.g.i.
A transaction that requires multiple payments (e.g., monthly payments) is considered one transaction for purposes of the State’s Remote Seller transactional economic nexus threshold (i.e., each payment is not considered a separate transaction).
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.h. – Does a Remote Seller who makes sales through a Marketplace Facilitator/Provider need to include the sales made through the marketplace in determining if it meets a state’s economic nexus threshold?
Yes
No
Statute/Rule Cite
Comment
8.1.h.i.
A Remote Seller shall include its sales made through a Marketplace Facilitator/Provider that is registered in the State when determining if it meets or exceeds the state’s economic nexus threshold.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
However, a Remote Seller will include those sales if the Marketplace Facilitator does not meet the minimum thresholds.
8.1.h.ii.
A Remote Seller shall include its sales made through a Marketplace Facilitator/Provider that is not registered in the State when determining if it meets or exceeds the state’s economic nexus threshold.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.i. - What period of time does the State base its a remote seller economic nexus threshold on? – Only one answer should be yes.
Yes
No
Statute/Rule Cite
Comment
8.1.i.i. - EITHER CURRENT or PREVIOUS YEAR
The State’s economic nexus threshold is based on a Remote Seller exceeding the threshold in either the previous calendar year or current calendar year.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.i.ii. - ONLY PREVIOUS YEAR
The State’s economic nexus threshold is based on a remote seller exceeding the threshold only in the previous calendar year.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.i.iii. - OTHER
The State’s economic nexus threshold is based on a different period of time. (Provide the basis in the Comment column.)
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.j. – When does the State require a remote seller to register and begin collecting and remitting the applicable tax? – Only one answer should be yes.
Yes
No
Statute/Rule Cite
Comment
8.1.j.i.
The State requires a Remote Seller to register, collect and remit the tax on the next transaction after meeting or exceeding the threshold.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.j.ii.
The State requires a Remote Seller to register, collect and remit the tax by no later than the first day of the first calendar month that begins at least X days after meeting or exceeding the threshold.
Indicate in the Comment column the number of days after the threshold is met that the seller is required to register and begin collecting and remitting the tax.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.j.iii.
Other. If the State’s answer to 8.1.j.i and j.ii is “no” indicate in the Comment column when a Remote Seller must register and begin collecting and remitting the tax.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Reference Number
Disclosed Practice 8.1.k. - When is a remote seller who falls below a state’s economic nexus threshold allowed to stop collecting and remitting the tax?
Yes
No
Statute/Rule Cite
Comment
8.1.k.i.
A Remote Seller that falls below the State’s Remote Seller economic nexus threshold(s) during the measurement period (See 8.1.i.) may cancel its registration or request inactive status any time after the measurement period ends.
If yes, indicate in the Comment column if the remote seller can:
If the answer is no, indicate in the Comment column when a Remote Seller can cancel their registration or request inactive status.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Indiana allows such sellers to change to inactive (non-filer) status. A seller can also cancel its registration or change filing frequency to annual.
Reference Number
Disclosed Practice 8.1.l. – What Type of Permit Does a Remote Seller Apply For? – Only one answer should be yes.
Yes
No
Statute/Rule Cite
Comment
8.1.l.i.
The State requires a Remote Seller to register to collect sales tax.
IC 6-2.5-2-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.l.ii.
The State requires a Remotes Seller to register to collect (seller’s) use tax.
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.l.iii.
The State requires a Remote Seller to register under a single registration to collect both sales and (seller’s) use tax.
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.1.l.iv.
The State allows a Remote Seller to register to collect either a sales or (seller’s) use tax. If yes, please explain in Comment column any special circumstances.
Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Disclosed Practice 8.1.m. Can a Remote Seller that is not registered or required to be registered in any State provide an exemption certificate claiming sale for resale to a Seller located in this state and can that Seller accept that exemption certificate? More information on a state’s acceptance of an exemption certificate is available at: Exemptions (streamlinedsalestax.org)
Yes
No
Statute/Rule Cite
Comment
8.1.m.i.
A Remote Seller that is not registered or required to be registered in any State can provide an exemption certificate to a Seller in this State claiming a sale for resale for those items the Remote Seller will resell, and the Seller in this State may accept such exemption certificate.
If yes, indicate in the Comment column what identification number, if any, the Remote Seller is required to put on the certificate?
IC 6-2.5-8-8; Indiana General Sales Tax Exemption Certificate (ST-105); Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Indiana Registered Retail Merchant’s Certificate TID and LOC Number;
State Tax ID Number from another State;
A resident state’s business license;
FID Number; OR
SSN
8.1.m.ii.
A Remote Seller that is not registered or not required to be registered in any State purchasing items for resale from a third- party supplier (drop shipper) who will deliver the items to the Remote Seller’s customer located in this State can issue an exemption certificate claiming resale and the third-party supplier (drop shipper) can accept such exemption certificate. See SSUTA Sec. 317.A.8 for Drop Shipment requirements.
If yes, indicate in the Comment column what identification number, if any, the Remote Seller is required to put on the exemption certificate.
IC 6-2.5-8-8 ; Indiana General Sales Tax Exemption Certificate (ST-105); Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Indiana Registered Retail Merchant’s Certificate TID and LOC Number;
State Tax ID Number from another State;
A resident state’s business license;
FID Number; OR
SSN
General definition of Marketplace Seller
Disclosed Practice 8.2 - Marketplace Sellers[Note: Most States enacted laws related to Marketplace Facilitators/Providers that resulted in a Marketplace Seller definition. A “Marketplace Seller” is generally a seller who sells products or services through a physical or electronic marketplace operated by a Marketplace Facilitator/Provider.]
Reference Number
Disclosed Practice 8.2.a - Does a State require a Marketplace Seller to register in the state when all sales are made through Marketplace Facilitators/Providers that are registered to collect and remit the tax on behalf of the Marketplace Sellers?
Yes
No
Statute/Rule Cite
Comment
8.2.a.i.
The State requires a Marketplace Seller that is a “Remote Seller” that sells exclusively through Marketplace Facilitators/Providers to register with the State.
IC 6-2.5-4-18; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
8.2.a.ii.
The State requires a Marketplace Seller with a physical presence (i.e., not a Remote Seller) that sells exclusively through Marketplace Facilitators/Providers to still register with the State.
IC 6-2.5-2-1; IC 6-2.5-8-1; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
Disclosed Practice 8.2.b – Does the State require a Marketplace Seller to include its sales (dollars and transactions) made through a Marketplace Facilitator/Provider in determining if it meets or exceeds the State’s economic nexus threshold?
Yes
No
Statute/Rule Cite
Comment
8.2.b.i.
The State requires a Marketplace Seller to include its sales (dollars and transactions) made through a Marketplace Facilitator/Provider in determining if it meets or exceeds the state’s economic nexus threshold. See Disclosed Practice 8.1.b. for which types of transactions must be included.
IC 6-2.5-2-1; IC 6-2.5-4-18; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf
However, a Remote Seller will include those sales if the Marketplace Facilitator does not meet the minimum thresholds.
Disclosed Practice 8.2.c – Does the State require a Marketplace Seller that is registered and filing in the State to include its marketplace sales in the total sales reported on its tax return and take a deduction as if the sales are exempt?
Yes
No
Statute/Rule Cite
Comment
8.2.c.i.
The State requires a Marketplace Seller registered and filing in the State to include its sales through a Marketplace Facilitator/Provider on its tax returns. (If yes, explain in Comment column on how the deduction is claimed for such sales.)
IC 6-2.5-4-18; Sales Tax Information Bulletin No. 89, available at http://www.in.gov/dor/files/reference/sib89.pdf