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openaccountants/skills/indiana-sales-tax.md
indiana-sales-tax.md51 lines1.6 KB
v20State
1---
2name: indiana-sales-tax
3description: Use this skill whenever asked about Indiana sales and use tax. Trigger on phrases like "Indiana sales tax", "IN sales tax", "IC 6-2.5", "Indiana DOR". Indiana has one of the SIMPLEST structures -- 7% flat with no local sales taxes. ALWAYS load us-sales-tax first.
4version: 2.0
5---
6 
7# Indiana Sales and Use Tax Skill v2.0
8 
9## Section 1 -- Quick reference
10 
11| Field | Value |
12|---|---|
13| Jurisdiction | Indiana |
14| State rate | 7.00% (flat -- no local sales tax) |
15| Local taxes | None |
16| Maximum combined rate | 7.00% |
17| Sourcing | Destination-based (SST) |
18| Economic nexus | $100,000 OR 200 transactions |
19| Tax authority | Indiana Department of Revenue |
20| Portal | https://intime.dor.in.gov |
21| SST member | Yes (full member) |
22| Skill version | 2.0 |
23 
24**One of the simplest sales tax states -- 7% flat rate statewide, no local add-ons.**
25 
26## Section 3 -- Transaction pattern library
27 
28| Pattern | Taxable? | Notes |
29|---|---|---|
30| General TPP | TAXABLE 7% | Uniform statewide |
31| Clothing | TAXABLE | No exemption |
32| Grocery food | EXEMPT | |
33| Prepared food | TAXABLE | |
34| SaaS | NOT TAXABLE | Indiana does not tax SaaS |
35| Canned software (download) | TAXABLE | |
36| Professional services | NOT TAXABLE | |
37| Manufacturing equipment | EXEMPT | IC 6-2.5-5-3 |
38| Prescription drugs | EXEMPT | |
39| OTC drugs | EXEMPT | |
40| Resale | EXEMPT | |
41 
42## Section 10 -- Prohibitions
43 
44- NEVER add local tax -- Indiana has no local sales taxes.
45- NEVER treat SaaS as taxable in Indiana.
46- NEVER compute any number.
47 
48## Disclaimer
49 
50Informational only. Review by qualified professional required before filing.
51 

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Use this skill whenever asked about Indiana sales and use tax. Trigger on phrases like "Indiana sales tax", "IN sales tax", "IC 6-2.5", "Indiana DOR". Indiana has one of the SIMPLEST structures -- 7% flat with no local sales taxes. ALWAYS load us-sales-tax first.

US-INty-2025

US-IN skill: