Indiana Amazon Sales Tax
Indiana enforces its marketplace facilitator law since July 2019, applies a flat 7% rate with no local sales tax, and hosts Amazon fulfillment centers.
Overview
Indiana's marketplace facilitator law took effect July 1, 2019. Indiana applies a flat 7% state sales tax that is uniform statewide — there is no local or district sales tax add-on, so the combined rate everywhere in Indiana is 7%. Amazon collects and remits Indiana sales tax on orders it facilitates into the state.
Indiana is an Amazon fulfillment-center state (including facilities in the Whitestown area), which historically created physical nexus for inventory stored there. Effective January 1, 2024, Indiana removed the 200-transaction count, so economic nexus is now based on a $100,000 sales threshold alone.
For Amazon-only sellers, Amazon's collection covers Indiana marketplace orders, so there is no separate ongoing registration obligation tied solely to those sales. Sellers with direct (non-Amazon) Indiana sales should evaluate the $100,000 threshold and consult a tax professional for edge cases.
What FBA sellers still need to know
No registration for ongoing Amazon-only sales. Direct/non-Amazon sellers exceeding $100,000 in gross revenue from Indiana sales (the 200-transaction prong was removed effective January 1, 2024) must register and remit.
This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.
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