Indiana Department of Revenue

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The Indiana Department of Revenue was created in 1947. It is headed by the Office of the Commissioner and is responsible for overseeing state taxes, administering state tax laws, and developing tax policy and regulations. The goal of the Indiana DOR is to accomplish its mission in a fair and consistent manner.

Taxes overseen by the department include, but are not limited to:

  • alcoholic beverage excise tax;
  • cigarette and tobacco products tax;
  • individual income tax;
  • corporate income tax;
  • inheritance tax;
  • sales tax; and
  • withholding tax.

Indiana state tax forms are available through the Indiana Department of Revenue, as are tax rules, the sales tax rate, and information about Indiana tax refunds. The main office of the Indiana Dept. of Revenue is located in Indianapolis, and there are twelve district offices in the state. Some 750 people are employed by the DOR.

Indiana has been a full member of Streamlined Sales Tax since 2005.

Indiana sales and use tax resale certificates

The state of Indiana allows certain taxable items to be purchased exempt from sales and use tax, provided the claimed exemption is permitted under Indiana law and provided the purchaser provides the seller with a valid exemption certificate. The state makes clear that unless all aspects of the form are completed, the exemption is not valid. It is the responsibility of the vendor to maintain accurate and up-to-date exemption certificates for their customers.

Indiana provides a general sales tax exemption certificate and a dealer-to-dealer resale certificate of sales tax, both of which are located on the department's sales tax page. A member of the Streamlined Sales and Use Tax Agreement, it also accepts the Streamlined Sales and Use Tax Agreement Certificate of Exemption. A participant in the Multistate Tax Commission (MTC) Multi-state Voluntary Disclosure Program, it accepts the MTC Uniform Sales and Use Tax Certificate.

Create an exemption certificate for Indiana and every other state with Avalara CertExpress.

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