# indiana-sales-tax

## Section 1 -- Quick reference

**Quick reference**

| Field | Value |
| --- | --- |
| Jurisdiction | Indiana |
| State rate | 7.00% (flat -- no local sales tax) |
| Local taxes | None |
| Maximum combined rate | 7.00% |
| Sourcing | Destination-based (SST) |
| Economic nexus | $100,000 OR 200 transactions |
| Tax authority | Indiana Department of Revenue |
| Portal | https://intime.dor.in.gov |
| SST member | Yes (full member) |
| Skill version | 2.0 |

**One of the simplest sales tax states -- 7% flat rate statewide, no local add-ons.**

## Section 3 -- Transaction pattern library

**Transaction pattern library**  _(IC 6-2.5-5-3)_

| Pattern | Taxable? | Notes |
| --- | --- | --- |
| General TPP | TAXABLE 7% | Uniform statewide |
| Clothing | TAXABLE | No exemption |
| Grocery food | EXEMPT |  |
| Prepared food | TAXABLE |  |
| SaaS | NOT TAXABLE | Indiana does not tax SaaS |
| Canned software (download) | TAXABLE |  |
| Professional services | NOT TAXABLE |  |
| Manufacturing equipment | EXEMPT | IC 6-2.5-5-3 |
| Prescription drugs | EXEMPT |  |
| OTC drugs | EXEMPT |  |
| Resale | EXEMPT |  |

## Section 10 -- Prohibitions

- **No local tax** — NEVER add local tax -- Indiana has no local sales taxes.
- **SaaS not taxable** — NEVER treat SaaS as taxable in Indiana.
- **No computation** — NEVER compute any number.

## Disclaimer

Informational only. Review by qualified professional required before filing.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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