A seller must obtain a registered retail merchant's certificate and collect Indiana sales tax when its gross revenue from sales into Indiana exceeds $100,000 (as at 1 October 2026). The sales counted are tangible personal property, digital products and services delivered into Indiana (IC 6-2.5-2-1(d)), including untaxed and exempt sales. The 200-transaction test was removed from 1 January 2024.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.