If your business makes taxable sales to customers in Indiana, you may need to register for an Indiana Registered Retail Merchant Certificate (RRMC) before collecting sales tax. This 2026 guide explains who must register, what information you need, and how to complete the registration process through INTIME, Indiana's online tax portal.
For broader information about Indiana sales tax rules, rates, and taxability, see the Indiana Sales Tax Guide. For details on filing deadlines and how to submit returns, see the Indiana Sales Tax Filing Guide.
Quick answers: Indiana sales tax registration
A quick overview of the authority, registration portal, nexus threshold, and other essentials for registering in Indiana.
| Fact | Detail |
|---|---|
| Authority | Indiana Department of Revenue |
| Registration portal | INTIME |
| Economic nexus threshold | $100,000 in annual sales or 200 separate transactions into Indiana |
| Registration fee | Free |
| Local taxes | None, flat 7% statewide rate |
Who must register for Indiana sales tax
You must register for an Indiana Registered Retail Merchant Certificate if your business has a sales tax nexus in the state. This usually applies when a business:
- Exceeds the economic nexus threshold of $100,000 in annual sales or 200 or more separate transactions into Indiana in the current or previous calendar year, or;
- Has a physical presence in Indiana, such as an office, employee, warehouse, or inventory stored in the state.
Indiana's dual threshold means you must register once you cross either the dollar amount or the transaction count, whichever comes first.
Once you exceed the threshold, you should register before making further taxable sales in Indiana. If you're unsure whether your business has nexus, see the Indiana Sales Tax Guide for a broader explanation.
How to register for Indiana sales tax
Sellers can register online through INTIME (Indiana Taxpayer Information Management Engine), the Indiana Department of Revenue's centralized online portal. INTIME is also where you will file returns and make payments after registration.
Information you need before registering
Before applying for an Indiana Registered Retail Merchant Certificate, have this information ready:
- Your Social Security number (if registering as a sole proprietor with no employees)
- Your Employer Identification Number (EIN), if your business has one (required for corporations, partnerships, and most LLCs)
- North American Industry Classification System (NAICS) code for your primary business activity
- The date of your first sale in Indiana
- Your business address and any Indiana locations, if applicable
Registration steps
Follow these steps to register for an Indiana Registered Retail Merchant Certificate.
1. Create your INTIME account
Set up your INTIME account credentials.
- Choose a username and password
- Set up your security information
- This login is used for all future filings, payments, and account management
If you already have an INTIME account, you can add a sales tax account to your existing login.
2. Provide your business information
Enter your business name, address, type of entity, and any Indiana locations.
- Remote sellers without an Indiana location should indicate they are selling remotely
- Indiana uses destination-based sourcing, you charge based on where the buyer is located
- Indiana has no local sales taxes, so a single 7% rate applies to all taxable sales statewide
3. No registration fee
Indiana does not charge a fee to register for sales tax. The RRMC application is free to submit through INTIME.
4. Submit your application
Review your entries and submit the application.
- You will receive an on-screen confirmation after submission
- A confirmation email is typically sent shortly after submission
5. Receive your Indiana Registered Retail Merchant Certificate
Once approved, you will receive:
- Your Indiana Registered Retail Merchant Certificate (RRMC) number (used for filing and payments)
- Your assigned filing frequency (monthly, quarterly, or annually, based on expected tax liability)
- Access to INTIME for filing, payment, and account management
What happens after registration
After registering, you must begin collecting Indiana sales tax on taxable sales and file returns based on your assigned filing frequency. Indiana sales tax returns are generally due on the 20th of the month following the reporting period.
Indiana taxes digital goods and SaaS, so if your business sells software or digital content, those sales are subject to the 7% rate. See the Indiana Sales Tax Guide for details on taxability.
➡ Learn more about Indiana sales tax rates, taxability, and nexus in the Indiana Sales Tax Guide
➡ See how to file and pay Indiana sales tax in the Indiana Sales Tax Filing Guide
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the local tax authorities.
Need help registering across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
