States
Indiana and the Streamlined Sales Tax program
Simplify Sales Tax. Last updated 2026-08-21. Sources last verified 2026-08-21.
Indiana is a full member of the Streamlined Sales Tax program and has been since October 1, 2005, so if you register through the Streamlined Sales Tax Registration System (SSTRS) you file there under the program’s uniform rules. There’s no local tax to source in Indiana. The return is the part that needs watching: a registered account owes one for a month with no Indiana sales in it.
Is Indiana in the Streamlined Sales Tax program?
Yes, as a full member, effective October 1, 2005. Indiana is one of all 24 member states in the Streamlined Sales Tax program.
Table: Indiana in the Streamlined Sales Tax program. Checked August 21, 2026.
| Item | Indiana |
|---|---|
| Membership status | Full member |
| Participating since | October 1, 2005 |
| Tax authority | Indiana Department of Revenue |
| Local taxes | None. No city, county, or district sales and use taxes, so a single statewide rate applies |
| State’s own SST page | Yes, the Indiana Department of Revenue’s Streamlined sales tax page |
| Seller model | Chosen at registration, Model 1 through Model 4, with self filing at Model 4 |
| Returns for a period with no activity | Required. A registered trust tax account owes a return whether or not it had sales |
What SST membership changes for a seller collecting tax in Indiana
Indiana comes with the other member states when you register once, on how to register through the SSTRS. It uses the program’s shared definitions and sourcing rules, so one system files there. Selecting it starts an obligation, on what your ongoing obligations are after registering, and whether you qualify to have that work paid for is a separate test, on whether you qualify for free CSP services.
What is specific to Indiana
Three things.
There is no local sales tax. Indiana levies sales and use tax at the state level only, with nothing added by a city, county, or district, so one statewide rate applies. An order shipped to Indianapolis carries the same rate as one shipped anywhere else in the state. There’s no jurisdiction to look up and no local portion to source, so the delivery address doesn’t change what you charge.
You pick a seller model at registration, and the department writes back. Registering Indiana through Streamlined asks you to say which seller model you’re using, Model 1 through Model 4, with self filing at Model 4, and that choice is made on the form rather than settled later. Once you’re registered, the Indiana Department of Revenue sends an SST welcome letter. Treat that letter as the confirmation your account exists and file it where whoever handles the returns can find it.
A registered trust tax account files even in a quiet period. Indiana administers sales tax as a trust tax, and a registered trust tax account owes a return for every period whether or not there was activity. A month with no Indiana sales is still a filing month. If you selected Indiana because you crossed a threshold once, the returns keep arriving after the sales stop.
None of that goes away because Indiana is a member state. The program gave Indiana shared definitions and a shared registration, not its rate structure or its calendar, and it doesn’t decide what Indiana taxes. The zero-activity return still comes due, the seller model you named still has to match what you actually do, and nothing in the program reaches the states outside it.
Where to register and where to find current rates
Register through the SSTRS and select Indiana. The current rate, the filing calendar, and the return itself are on the Indiana Department of Revenue’s sales tax pages, and the department’s own account of its participation, including the seller models and the welcome letter, is on its Streamlined sales tax page.
We don’t publish an Indiana rate or a filing date here on purpose: a number that changes belongs with the department that changes it.