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How to cancel a sales tax permit in Indiana

Canceling a Indiana sales tax permit is straightforward once your nexus has ended — the mistakes happen when sellers cancel too early or skip the final return. Here's the exact order to do it in.

By John DoeReviewed by Jane Doe, CPAUpdated June 2026How we verify

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.

Method
Online portal or form
Form
BC-100
Final return required
Yes — mark it final
Trailing window first
≈ 12 months
Tax authority
Indiana Department of Revenue

Source: Indiana Department of Revenue

Before you cancel

Confirm your nexus has actually ended — no inventory, staff, or office in Indiana, and sales below $100,000 in sales.

Then clear Indiana's trailing-nexus window. Indiana does not have an explicit standalone trailing nexus statute. However, the calendar-year measurement period creates an inherent trailing obligation: if a remote seller exceeds $100,000 in gross sales to Indiana during Year 1, nexus exists for the entirety of Year 2 (the 'preceding calendar year' prong).

How to cancel your Indiana permit, step by step

  1. File every outstanding return, including any $0 returns due during the wind-down.
  2. File the final return (BC-100) and mark it as final where the form asks.
  3. Pay any remaining tax, penalties, and interest so the account can close cleanly.
  4. Submit the closure online portal or form at the state portal.
  5. Save your confirmation and records — Indiana can review a closed account for several years.

What happens after you cancel

Once Indiana Department of Revenue closes your account there's nothing left to file in Indiana. If you later cross $100,000 in sales again, you simply re-register — re-registration is usually quick.

Common mistakes to avoid

  • Canceling before the trailing-nexus window closes.
  • Forgetting to mark the last return as final.
  • Closing the account while inventory is still stored in the state.

Where TrailingZero fits

TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and tells you the exact date you can close your Indiana permit and files the interim returns for you. 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 How to cancel FAQ

What form do I use to cancel sales tax in Indiana?
Indiana uses BC-100, or you can close the account through the state's online portal. A final return is required.
Do I need to file a final return in Indiana?
Yes. File a final return and mark it final before Indiana will close the account.
Is canceling reversible?
Yes. If you cross Indiana's threshold again you re-register.
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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Sources

Primary sources reviewed for this page. Data current as of June 2026.

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.