Indiana Sales Tax

Indiana Gov. Mike Braun (R) signed an executive order declaring an emergency 30-day suspension of the state gasoline use tax, citing the ongoing conflict in Iran and dispute over the Strait of Hormuz.

Income tax, sales tax, withholding tax, inheritance tax, estate tax and generation-skipping transfer tax liabilities.

Ineligible if participated in 2005 or SST amnesty.  Prohibited from participating in future amnesty.  Non participants subject to double penalty for any liability discovered post amnesty. More Details.

Sales, use, and income taxes.

To qualify, a retailer must meet these qualifications:

• Applicant has inventory located in a third-party Indiana warehouse and sells to Indiana customers.
• Never filed tax returns in Indiana for tax type in question.
• Never registered for tax type in question.
• Never been audited or contacted by DOR about tax type in question.

 The department will:

• abate and not seek to collect any interest, penalties, collection fees, or costs that would otherwise be applicable;
• release any liens imposed;
• not seek civil or criminal prosecution against any individual or entity; and
• not issue, or, if issued, will withdraw, an assessment, demand notice, or a warrant for payment against any individual or entity, for the listed taxes due from the taxpayer.

Exclusion: If a taxpayer participated in a prior Indiana amnesty program, they will be ineligible to participate in this one.