Sales tax economic nexus threshold in Indiana (2026)
The economic nexus threshold for remote sellers in Indiana is $100,000 in sales, with no transaction count test. Measured over: current or preceding calendar year.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | No transaction test |
| How the tests combine | Sales only |
| Measurement period | current or preceding calendar year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate. Facilitator threshold: $100,000, counting the facilitator's own Indiana sales and its sellers' sales. |
| Last verified | 2026-10-08 |
| Source | Indiana Department of Revenue: Remote Seller FAQs |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
The full 51-row CSV edition is being prepared for sale.