Economic nexus
Indiana economic nexus threshold
Indiana's economic nexus rule decides when out-of-state sellers must collect sales tax. Here's the current threshold, how it's measured, and how the transaction-count rule has changed.
Confidence: moderate
Parts of this page (often the trailing-nexus timing) are still being verified, so our confidence here is moderate rather than high. Confirm anything you act on with Indiana Department of Revenue or a tax professional before you register or deregister.
- Sales threshold
- $100,000
- Transaction threshold
- Removed
- Logic
- sales only
- Measured over
- current or preceding calendar year
- Effective
- October 2018
Source: Indiana Department of Revenue
Nexus & savings calculator
Estimate whether you still have nexus in Indiana — and what canceling could save.
Indiana no longer counts transactions — only sales matter here.
- Physical presence
- Sales over $100,000
- Transactions (not counted here)
Based on these numbers you likely no longer have nexus in Indiana. You can usually deregister after clearing the trailing-nexus window and filing your final return.
Trailing nexus: Indiana applies trailing nexus — expect to keep filing for roughly 12 months after your nexus ends. Confirm the exact window before canceling.
You could stop paying
$600/ yr
Estimate only — general education, not tax advice. Confirm with Indiana's tax authority before you register or deregister.
What is economic nexus in Indiana?
Economic nexus means you can owe sales tax in Indiana based purely on your sales volume there — no physical presence required. It traces to the 2018 South Dakota v. Wayfair decision. Indiana's threshold took effect October 2018.
Today the threshold is $100,000 in sales, measured over current or preceding calendar year.
The transaction-count history
Indiana used to trigger nexus at 200 transactions but removed that count in January 2024 — only the sales figure matters now.
That matters because the 200-transaction prong used to catch very small sellers — 200 orders can be just a few thousand dollars of sales. If transactions were the only reason you registered in Indiana, that trigger is gone.
What counts toward the threshold
gross revenue from all sales of tangible personal property and electronically transferred products/services delivered into Indiana; includes taxable and exempt sales; excludes sales made through a registered marketplace facilitator that is collecting and remitting Indiana tax
Marketplace-facilitated sales do not count toward your own Indiana threshold.
Where TrailingZero fits
TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and tracks your sales against Indiana's threshold so you register only when you truly cross it — and deregister when you fall below. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.
Indiana Economic nexus FAQ
- What is the economic nexus threshold in Indiana?
- $100,000 in sales, measured over current or preceding calendar year, in effect since October 2018.
- Did Indiana remove the 200-transaction rule?
- Indiana used to trigger nexus at 200 transactions but removed that count in January 2024 — only the sales figure matters now.
- Do marketplace sales count toward economic nexus in Indiana?
- No, facilitated sales don't count toward your own threshold.
- Is this tax advice?
- No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.
More on Indiana sales tax
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Other states
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Primary sources reviewed for this page. Data current as of June 2026.
- https://www.in.gov/dor/i-am-a/business-corp/business-faq/remote-seller-faqs/
- https://www.in.gov/dor/i-am-a/business-corp/closing-business/
- https://secure.in.gov/dor/business-tax/closing-a-business-account/
- https://www.in.gov/dor/i-am-a/business-corp/remote-sellers/marketplace-facilitators/
- https://hbkcpa.com/insights/indiana-eliminates-transaction-count-from-economic-nexus-threshold/
- https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
- https://www.avalara.com/us/en/learn/guides/state-by-state-guide-economic-nexus-laws.html
- https://www.avalara.com/blog/en/north-america/2024/03/indiana-wyoming-drop-remote-seller-transaction-threshold.html
TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.