按地区划分的税率 印第安纳州

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

印第安纳州 SaaS 销售税：完整指南

In Indiana, SaaS sales are not subject to the state’s general sales tax rate of 7%. 

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印第安纳州

印第安纳州的销售税仍为 7%，为该州提供了稳定的收入来源，同时保持了相对较低的所得税率。

官方政府链接： DOR：印第安纳州税务局

7.00%

电子产品和服务增值税/销售税率

免税产品类别

Remotely-accessed SaaS

B2B销售的反向收费机制

不适用于美国

需要验证税务识别号

是

何时需要注册

如果您的销售额超过 100,000 美元。

可在线注册

是

注册流程

在印第安纳州税务局注册以获得注册零售商证书。
如果赚取印第安纳州来源的收入，请填写 IT-20 表格（印第安纳州公司所得税申报表）。
如有必要，指定一名印第安纳州注册代理人

罚款

每月未缴税款的 5%，最高 25%（延迟申报）；逾期 30 天后未缴税款的 10%（延迟付款）

注册门槛

$100,000.00

申报间隔

每月、每季度或每年

申报截止日期

每月20日

电子发票要求

没有全州范围内的电子发票强制要求

记录保存

所得税申报表和证明文件：至少3年，建议7年

当地税率范围

0% – 3%

How-To Guides: Indiana SaaS VAT

步骤：1 确定您是否需要注册。

You must collect sales tax in Indiana if you have nexus in the state. There are two types of nexus that impact sales tax filing obligations.

  • Physical nexus means that a business (or seller) has a tangible presence or activity in a state, and this presence requires them to pay sales tax in that state.
  • Economic nexus means that a business or seller meets a state’s economic threshold for total revenue or the number of transactions in that state.

Remote seller economic nexus threshold is USD $100,000 in gross sales into Indiana in the current or previous calendar year. Registration becomes mandatory once the threshold is met. 

步骤：2 商业注册

Register with the Indiana Department of Revenue (IDOR) through the Indiana Taxpayer Information Management Engine (INTIME) portal. The process requires creating an INTIME account, registering as a retail merchant, and obtaining a Registered Retail Merchant Certificate before collecting sales tax.

步骤：3 纳税人识别号/增值税号

The business receives an Indiana Taxpayer Identification Number and a Registered Retail Merchant Certificate issued by the Indiana Department of Revenue.

步骤：1 Standard Rate

Indiana state sales tax rate is 7%. No local sales tax applies; the rate is uniform statewide.

步骤：2 确定您是否需要注册。

要计算您的税额，请使用以下公式：

 

Tax Amount= Net Price × 7%

步骤：3 反向收费 (B2B)

The United States does not operate a VAT-style reverse charge system. For SaaS and digital products, sellers with nexus must collect Indiana sales tax on both B2B and B2C transactions unless a valid exemption certificate is provided by the buyer. Businesses may purchase tax-exempt only if they qualify and supply proper resale or exemption documentation.

步骤：1 B2C销售

Software that is only accessed remotely (where the user never “possesses” or downloads a copy) is not taxable in Indiana. Prewritten software is only taxable if it is downloaded or provided on tangible media. Sellers with nexus must charge 7% at the point of sale.

步骤：2 B2B销售

Tax must also be charged on B2B SaaS sales unless the buyer provides a valid Indiana exemption or resale certificate. No reverse charge applies; responsibility remains with the seller to collect unless exemption documentation is retained.

步骤：3 确定您是否需要注册。

发票应包含：

  • Supplier legal name and address;
  • Indiana taxpayer ID;
  • invoice date;
  • unique sequential invoice number;
  • description of SaaS/digital service;
  • taxable amount;
  • sales tax rate;
  • tax amount charged;
  • total amount due;
  • buyer name and address;
  • exemption certificate reference (if applicable);
  • currency and payment terms.

步骤：1 申报周期

Assigned by IDOR based on volume; typically monthly for higher liability sellers and quarterly for lower volume sellers.

步骤：2 申报截止日期

Returns and payments are generally due on the 20th day of the month following the reporting period.

步骤：3 提交

Filed electronically via the INTIME e-services portal. Payments accepted through ACH debit, ACH credit, or approved electronic payment methods.

步骤：4 记录保存

Businesses must retain sales tax records for a minimum of 3 years (longer if under audit or dispute).

PayPro Global 解决方案：简化注册与财政代表

Navigating Indiana’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

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