Indiana Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month if average monthly sales and use tax liability for preceding calendar year exceeds $1,000, otherwise by 30th day of the month.
• Other: Quarterly (due by January 31, April 30, July 31 and October 31), if $75 or less in average monthly tax; semiannually (due by January 31 and July 31), if average monthly tax is $25 or less; annually (due by January 31), if average monthly tax is $10 or less.
• Administration:
  Department of Revenue
  Sales Tax Division
  P.O. Box 6074
  Indianapolis, IN 46206-6074
  Phone: 317-233-4015