- A Registered Retail Merchant Certificate is required for any Indiana business that sells taxable goods or services. In some other professions or locations, additional licenses may also be required.
Most businesses starting in Indiana selling a product or offering certain services will need to register for a Registered Retail Merchant’s Certificate (RRMC). This is commonly referred to as a sales tax permit, seller’s permit, sales tax license, sales tax number, or sales tax registration.
What is a retail merchant certificate in Indiana?
This registration allows you to legally conduct retail sales in the state of Indiana. Once your registration is completed and processed, you’ll be issued a Registered Retail Merchant Certificate (RRMC). You’ll need one certificate on display for each business location, if you have more than one retail address.
How do I get a retail merchant certificate in Indiana?
A Registered Retail Merchant’s Certificate can be obtained by registering through the Indiana Department of Revenue or by mailing in the BT-1 form. Information needed to register includes: Federal Employer Identification Number (FEIN), or SSN if a sole proprietorship with no employees. Business name and address.
What is exempt from sales tax in Indiana?
Indiana imposes a state-wide 7 percent sales tax on the sale of most tangible items. However, the state offers exemptions on a range of goods and services, as well as for certain organizations and types of sales. Common exempt goods include unprepared grocery food and health care items.
Do Indiana resale certificates expire?
Indiana sales tax exemption certificates do not expire.
How much is a retail license in Indiana?
The Indiana Department of Revenue requires any business that conducts sales (retail or wholesale) within the state of Indiana be registered by obtaining a Registered Retail Merchant’s Certificate (RRMC ). A business tax application (BT-1 ) is filed along with a $25 registration fee.
Do you need a business license in Indiana?
Depending on the activities and location of the business, licensing may be needed from federal, state and local agencies. … Business Licenses – The state of Indiana doesn’t have a general business license, however many cities require a business license in order to operate.
How much is a DBA in Indiana?
Pay $30, as of the time of publication for corporations, LLCs and limited partnerships to file a certificate of assumed business name in with the Indiana Secretary of States. As of the time of publication, it costs $26 for nonprofit corporations in Indiana to file a certificate of assumed business name.
What services are subject to sales tax in Indiana?
Tangible personal property makes up the bulk of the base, although certain services, mainly utility services, transient accommodations and intrastate cable TV and telecommunications, are also taxed. There are many exemptions.
What is a BT 1?
Purpose: Form BT-1 is an application used when registering with the Indiana Department of Revenue for Sales Tax, Withholding Tax, Out-of-State Use Tax, Food & Beverage Tax, County Innkeepers Tax, Motor Vehicle Rental Excise Tax, and Prepaid Sales Tax on Gasoline, or a combination of these taxes.
Is sales tax charged on labor in Indiana?
Are services subject to sales tax in Indiana? “Goods” refers to the sale of tangible personal property, which are generally taxable. “Services” refers to the sale of labor or a non-tangible benefit. In Indiana, services are generally not taxable.
What items are not taxed in Indiana?
NON-TAXABLE FOOD ITEMS
The term does not include tobacco, alcoholic beverages, candy, dietary supplements, or soft drinks. The Indiana sales tax does not apply to the sale of food and food ingredients if they are sold unheated and without eating utensils provided by the seller.
How do I become tax exempt in Indiana?
To receive an Indiana sales tax exemption, the organization must file a Nonprofit Application for Sales Tax Exemption (Form NP-20A) and annually file a Nonprofit Organization’s Annual Report (Form NP-20) with the Indiana Department of Revenue.
What do I do with a resale certificate?
A resale certificate is a document proving that you are a legitimate retailer or purchaser and are buying products to either resell or use as component parts of products you plan to resell. To use a resale certificate, you generally need to be registered to collect sales tax in at least one US state.
How do you get a wholesale license in Indiana?
To buy and sell items as a wholesaler in Indiana, a company or individual must register as an Indiana Retail Merchant by filing Form BT-1. Contact the Indiana Department of Revenue to obtain a Form BT-1 application to become an Indiana Retail Merchant. This application can also be filled out online.