{ "batch": "260-indiana-business-and-tax-for-creators", "articles": [ { "id": "learn_r260_indiana_business_and_tax_for_creators_in_dor_tax_2026_income_rate", "category": "Business", "title": "Indiana Department of Revenue: ['Money.tax']", "summary": "Indiana's individual adjusted gross income tax rate for 2026 is 2.95%", "body": "Indiana's individual adjusted gross income tax rate for 2026 is 2.95%\n\nWhat Indiana Department of Revenue actually says:\n\n“The Indiana Individual adjusted gross income tax rate for 2026 is 2.95% and will adjust in 2027 to 2.90%.”\n\nNote: Rate applies to self-employment income flowing through to individual return; page is the DOR's official rates page", "source_type": "official", "source_link": "http://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/", "last_verified": "2026-09-25", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Indiana Department of Revenue", "evidence_quote": "The Indiana Individual adjusted gross income tax rate for 2026 is 2.95% and will adjust in 2027 to 2.90%.", "volatility": "low", "from_batch": "260-indiana-business-and-tax-for-creators", "subject": "Indiana Department of Revenue", "topic": "['Money.tax']", "applies_to_country": "USA", "tags": { "lane": "any", "stage": "running", "region": [ "us-in" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r260_indiana_business_and_tax_for_creators_in_dor_tax_sales_rate", "category": "Business", "title": "Indiana Department of Revenue: ['Money.tax']", "summary": "Indiana's sales tax rate on goods and tangible personal property is 7%", "body": "Indiana's sales tax rate on goods and tangible personal property is 7%\n\nWhat Indiana Department of Revenue actually says:\n\n“If your business sells goods or tangible personal property, you'll need to register to collect a seven percent sales tax.”\n\nNote: State base rate only; local option taxes may add to this; not found on this page", "source_type": "official", "source_link": "http://www.in.gov/dor/i-am-a/business-corp/sales-tax/", "last_verified": "2026-09-25", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Indiana Department of Revenue", "evidence_quote": "If your business sells goods or tangible personal property, you'll need to register to collect a seven percent sales tax.", "volatility": "low", "from_batch": "260-indiana-business-and-tax-for-creators", "subject": "Indiana Department of Revenue", "topic": "['Money.tax']", "applies_to_country": "USA", "tags": { "lane": "any", "stage": "running", "region": [ "us-in" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r260_indiana_business_and_tax_for_creators_in_dor_tax_digital_products", "category": "Business", "title": "Indiana Department of Revenue: ['Money.tax', 'Rules.content']", "summary": "Indiana sales tax applies to digital products delivered into Indiana", "body": "Indiana sales tax applies to digital products delivered into Indiana\n\nWhat Indiana Department of Revenue actually says:\n\n“These sales include tangible personal property, digital products, and services delivered into Indiana (IC 6-2.5-2-1(d)).”\n\nNote: Digital products are taxable under Indiana sales tax law per the Remote Seller page", "source_type": "official", "source_link": "http://www.in.gov/dor/i-am-a/business-corp/remote-sellers/", "last_verified": "2026-09-25", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Indiana Department of Revenue", "evidence_quote": "These sales include tangible personal property, digital products, and services delivered into Indiana (IC 6-2.5-2-1(d)).", "volatility": "low", "from_batch": "260-indiana-business-and-tax-for-creators", "subject": "Indiana Department of Revenue", "topic": "['Money.tax', 'Rules.content']", "applies_to_country": "USA", "tags": { "lane": "any", "stage": "running", "region": [ "us-in" ], "platform": "any", "topic": [ "money.tax", "rules.content" ], "explicitness": "any" } }, { "id": "learn_r260_indiana_business_and_tax_for_creators_in_dor_tax_rrmc_permit", "category": "Business", "title": "Indiana Department of Revenue: ['Money.tax', 'Access.signup']", "summary": "A business must obtain a Registered Retail Merchant Certificate to collect sales tax in Indiana", "body": "A business must obtain a Registered Retail Merchant Certificate to collect sales tax in Indiana\n\nWhat Indiana Department of Revenue actually says:\n\n“If your business sells goods or tangible personal property, you'll need to register to collect a seven percent sales tax. This registration allows you to legally conduct retail sales in the state of Indiana. Once your registration is completed and processed, you'll be issued a Registered Retail Merchant Certificate (RRMC).”\n\nNote: RRMC is the sales tax permit; registration is done through INBiz/INtax", "source_type": "official", "source_link": "http://www.in.gov/dor/i-am-a/business-corp/sales-tax/", "last_verified": "2026-09-25", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Indiana Department of Revenue", "evidence_quote": "If your business sells goods or tangible personal property, you'll need to register to collect a seven percent sales tax. This registration allows you to legally conduct retail sales in the state of Indiana. Once your registration is completed and processed, you'll be issued a Registered Retail Merchant Certificate (RRMC).", "volatility": "low", "from_batch": "260-indiana-business-and-tax-for-creators", "subject": "Indiana Department of Revenue", "topic": "['Money.tax', 'Access.signup']", "applies_to_country": "USA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-in" ], "platform": "any", "topic": [ "money.tax", "access.signup" ], "explicitness": "any" } }, { "id": "learn_r260_indiana_business_and_tax_for_creators_in_dor_tax_remote_seller_threshold", "category": "Business", "title": "Indiana Department of Revenue: ['Money.tax', 'Access.signup']", "summary": "Remote sellers must collect Indiana sales tax if gross revenue from sales into Indiana exceeds $100,000 in the previous or current calendar year", "body": "Remote sellers must collect Indiana sales tax if gross revenue from sales into Indiana exceeds $100,000 in the previous or current calendar year\n\nWhat Indiana Department of Revenue actually says:\n\n“Sellers must get a registered retail merchant's certificate and collect and remit applicable sales tax(es) if its gross revenue from sales into Indiana exceeds $100,000 in the previous or current calendar year.”\n\nNote: Effective Jan. 1, 2024; the previous 200-transaction threshold was eliminated", "source_type": "official", "source_link": "http://www.in.gov/dor/i-am-a/business-corp/remote-sellers/", "last_verified": "2026-09-25", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Indiana Department of Revenue", "evidence_quote": "Sellers must get a registered retail merchant's certificate and collect and remit applicable sales tax(es) if its gross revenue from sales into Indiana exceeds $100,000 in the previous or current calendar year.", "volatility": "low", "from_batch": "260-indiana-business-and-tax-for-creators", "subject": "Indiana Department of Revenue", "topic": "['Money.tax', 'Access.signup']", "applies_to_country": "USA", "tags": { "lane": "any", "stage": "running", "region": [ "us-in" ], "platform": "any", "topic": [ "money.tax", "access.signup" ], "explicitness": "any" } }, { "id": "learn_r260_indiana_business_and_tax_for_creators_in_sos_dba_fee", "category": "Business", "title": "Indiana Secretary of State: ['Money.fees', 'Access.signup']", "summary": "The filing fee for an Assumed Business Name (DBA) in Indiana is $30.00 per name for for-profit entities and $26.00 per name for nonprofits", "body": "The filing fee for an Assumed Business Name (DBA) in Indiana is $30.00 per name for for-profit entities and $26.00 per name for nonprofits\n\nWhat Indiana Secretary of State actually says:\n\n“For-Profit Corporations, Limited Liability Companies, Limited Partnerships, Limited Liability Partnerships: FILING FEE: $30.00 per name”\n\nNote: From State Form 30353 (R20/01-26); filed through INBiz; separate form and fee required per assumed business name", "source_type": "official", "source_link": "https://forms.in.gov/Download.aspx?id=16986", "last_verified": "2026-09-25", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Indiana Secretary of State", "evidence_quote": "For-Profit Corporations, Limited Liability Companies, Limited Partnerships, Limited Liability Partnerships: FILING FEE: $30.00 per name", "volatility": "low", "from_batch": "260-indiana-business-and-tax-for-creators", "subject": "Indiana Secretary of State", "topic": "['Money.fees', 'Access.signup']", "applies_to_country": "USA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-in" ], "platform": "any", "topic": [ "money.fees", "access.signup" ], "explicitness": "any" } }, { "id": "learn_r260_indiana_business_and_tax_for_creators_in_sos_llc_formation_fee", "category": "Business", "title": "Indiana Secretary of State: ['Money.fees', 'Access.signup']", "summary": "The filing fee for Articles of Organization of a domestic LLC in Indiana is $100.00", "body": "The filing fee for Articles of Organization of a domestic LLC in Indiana is $100.00\n\nWhat Indiana Secretary of State actually says:\n\n“FILING FEE: $100.00”\n\nNote: From State Form 49459 (R12/01-26); Indiana Code 23-18-2-4", "source_type": "official", "source_link": "https://forms.in.gov/Download.aspx?id=16989", "last_verified": "2026-09-25", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Indiana Secretary of State", "evidence_quote": "FILING FEE: $100.00", "volatility": "low", "from_batch": "260-indiana-business-and-tax-for-creators", "subject": "Indiana Secretary of State", "topic": "['Money.fees', 'Access.signup']", "applies_to_country": "USA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-in" ], "platform": "any", "topic": [ "money.fees", "access.signup" ], "explicitness": "any" } }, { "id": "learn_r260_indiana_business_and_tax_for_creators_in_sos_ber_fee", "category": "Business", "title": "Indiana Secretary of State: ['Money.fees', 'Running']", "summary": "The Business Entity Report filing fee is $32.00 online for for-profit businesses and $50.00 by paper; $22.00 online for nonprofits and $20.00 by paper", "body": "The Business Entity Report filing fee is $32.00 online for for-profit businesses and $50.00 by paper; $22.00 online for nonprofits and $20.00 by paper\n\nWhat Indiana Secretary of State actually says:\n\n“For-Profit Businesses: $32.00 on INBiz; $50.00 by Paper. Nonprofit Businesses: $22.00 on INBiz; $20.00 by Paper.”\n\nNote: Filed biennially; first report due 2 years after formation; due in anniversary month", "source_type": "official", "source_link": "https://inbiz.in.gov/business-filings/business-entityreport", "last_verified": "2026-09-25", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Indiana Secretary of State", "evidence_quote": "For-Profit Businesses: $32.00 on INBiz; $50.00 by Paper. Nonprofit Businesses: $22.00 on INBiz; $20.00 by Paper.", "volatility": "low", "from_batch": "260-indiana-business-and-tax-for-creators", "subject": "Indiana Secretary of State", "topic": "['Money.fees', 'Running']", "applies_to_country": "USA", "tags": { "lane": "any", "stage": "running", "region": [ "us-in" ], "platform": "any", "topic": [ "money.fees" ], "explicitness": "any" } }, { "id": "learn_r260_indiana_business_and_tax_for_creators_in_sos_ber_deadline", "category": "Business", "title": "Indiana Secretary of State: ['Running']", "summary": "Business Entity Reports are due every other year, in the anniversary month of formation or registration, with the first report due two years after formation", "body": "Business Entity Reports are due every other year, in the anniversary month of formation or registration, with the first report due two years after formation\n\nWhat Indiana Secretary of State actually says:\n\n“First Report: The first report is due two years after the business is formed or registered. Filing Cycle: Reports must be filed every other year to maintain the business' active status. Due Date: The month and day the business was formed or registered. You have until the end of the month before the report is considered past due.”\n\nNote: Failure to file results in administrative dissolution or revocation", "source_type": "official", "source_link": "https://inbiz.in.gov/business-filings/business-entityreport", "last_verified": "2026-09-25", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Indiana Secretary of State", "evidence_quote": "First Report: The first report is due two years after the business is formed or registered. Filing Cycle: Reports must be filed every other year to maintain the business' active status. Due Date: The month and day the business was formed or registered. You have until the end of the month before the report is considered past due.", "volatility": "low", "from_batch": "260-indiana-business-and-tax-for-creators", "subject": "Indiana Secretary of State", "topic": "['Running']", "applies_to_country": "USA", "tags": { "lane": "any", "stage": "running", "region": [ "us-in" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r260_indiana_business_and_tax_for_creators_in_sos_sole_prop_no_registration", "category": "Business", "title": "Indiana Secretary of State: ['Access.signup', 'Rules.content']", "summary": "General partnerships and sole proprietorships do not register with the Secretary of State and do not file a Business Entity Report", "body": "General partnerships and sole proprietorships do not register with the Secretary of State and do not file a Business Entity Report\n\nWhat Indiana Secretary of State actually says:\n\n“General Partnerships and Sole Proprietorships do not register with the Secretary of State and do not file a report.”\n\nNote: Sole proprietors only need DBA filing if operating under a name other than their own", "source_type": "official", "source_link": "https://inbiz.in.gov/business-filings/business-entityreport", "last_verified": "2026-09-25", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Indiana Secretary of State", "evidence_quote": "General Partnerships and Sole Proprietorships do not register with the Secretary of State and do not file a report.", "volatility": "low", "from_batch": "260-indiana-business-and-tax-for-creators", "subject": "Indiana Secretary of State", "topic": "['Access.signup', 'Rules.content']", "applies_to_country": "USA", "tags": { "lane": "any", "stage": "choosing", "region": [ "us-in" ], "platform": "any", "topic": [ "access.signup", "rules.content" ], "explicitness": "any" } }, { "id": "learn_r260_indiana_business_and_tax_for_creators_in_sos_registered_agent_requirement", "category": "Business", "title": "[Unverified - being checked] Indiana Secretary of State: ['Safety.privacy', 'Rules.content']", "summary": "[Unverified - being checked] Indiana requires all registered businesses to maintain a registered agent and registered office in Indiana; a business cannot serve as its own registered agent; PO boxes are not acceptable", "body": "Indiana requires all registered businesses to maintain a registered agent and registered office in Indiana; a business cannot serve as its own registered agent; PO boxes are not acceptable\n\nWhat Indiana Secretary of State actually says:\n\n“Indiana law requires that businesses continuously maintain a registered agent and a registered office in Indiana (PO boxes are not acceptable).”\n\nNote: Registered agent address must be an Indiana physical address; a service company or law firm may serve as registered agent", "source_type": "official", "source_link": "https://faqs.in.gov/hc/en-us/articles/360034159931-What-is-a-registered-agent-and-why-do-I-need-one", "last_verified": "2026-09-25", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Indiana Secretary of State", "evidence_quote": "Indiana law requires that businesses continuously maintain a registered agent and a registered office in Indiana (PO boxes are not acceptable).", "volatility": "low", "from_batch": "260-indiana-business-and-tax-for-creators", "subject": "Indiana Secretary of State", "topic": "['Safety.privacy', 'Rules.content']", "applies_to_country": "USA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-in" ], "platform": "any", "topic": [ "safety.privacy", "rules.content" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-in" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r260_indiana_business_and_tax_for_creators_in_sos_public_search_name_address", "category": "Business", "title": "[Unverified - being checked] Indiana Secretary of State: ['Safety.privacy']", "summary": "[Unverified - being checked] The Indiana Secretary of State maintains a publicly searchable business database that displays business name, address, and registered agent information", "body": "The Indiana Secretary of State maintains a publicly searchable business database that displays business name, address, and registered agent information\n\nWhat Indiana Secretary of State actually says:\n\n“You can easily search for businesses records on INBiz and see their status here: https://bsd.sos.in.gov/publicbusinesssearch. Enter your business name and choose Search. Locate your business in the search results by considering the name, address and registered agent information that is displayed.”\n\nNote: The public business search at bsd.sos.in.gov/publicbusinesssearch shows name, address, and registered agent info; this means a home address used as principal office or registered agent address would be publicly visible", "source_type": "official", "source_link": "https://bsd.sos.in.gov/publicbusinesssearch", "last_verified": "2026-09-25", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Indiana Secretary of State", "evidence_quote": "You can easily search for businesses records on INBiz and see their status here: https://bsd.sos.in.gov/publicbusinesssearch. Enter your business name and choose Search. Locate your business in the search results by considering the name, address and registered agent information that is displayed.", "volatility": "low", "from_batch": "260-indiana-business-and-tax-for-creators", "subject": "Indiana Secretary of State", "topic": "['Safety.privacy']", "applies_to_country": "USA", "tags": { "lane": "any", "stage": "running", "region": [ "us-in" ], "platform": "any", "topic": [ "safety.privacy" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-in" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r260_indiana_business_and_tax_for_creators_in_sos_ber_filing_info", "category": "Business", "title": "Indiana Secretary of State: ['Running']", "summary": "Business Entity Reports require principal office address and registered agent name and address to be added or updated", "body": "Business Entity Reports require principal office address and registered agent name and address to be added or updated\n\nWhat Indiana Secretary of State actually says:\n\n“Principal office address. Registered agent name and address. The registered agent is an individual or business authorized to receive service of process, notice or demand that is served on the business. The registered agent address must be an Indiana address. If you do not have an Indiana address, you may hire a service company or law firm to serve as your registered agent.”\n\nNote: BER is required every two years for corporations, LLCs, nonprofits, LPs, LLPs, benefit corporations, business trusts, and agricultural cooperatives", "source_type": "official", "source_link": "https://inbiz.in.gov/business-filings/business-entityreport", "last_verified": "2026-09-25", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Indiana Secretary of State", "evidence_quote": "Principal office address. Registered agent name and address. The registered agent is an individual or business authorized to receive service of process, notice or demand that is served on the business. The registered agent address must be an Indiana address. If you do not have an Indiana address, you may hire a service company or law firm to serve as your registered agent.", "volatility": "low", "from_batch": "260-indiana-business-and-tax-for-creators", "subject": "Indiana Secretary of State", "topic": "['Running']", "applies_to_country": "USA", "tags": { "lane": "any", "stage": "running", "region": [ "us-in" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r260_indiana_business_and_tax_for_creators_in_gov_dor_tax_2026_rate", "category": "Business", "title": "Indiana Department of Revenue: ['Money.tax']", "summary": "Indiana's individual adjusted gross income tax rate for 2026 is 2.95%", "body": "Indiana's individual adjusted gross income tax rate for 2026 is 2.95%\n\nWhat Indiana Department of Revenue actually says:\n\n“The Indiana Individual adjusted gross income tax rate for 2026 is 2.95% and will adjust in 2027 to 2.90%.”\n\nNote: Rate applies to self-employment income flowing through to individual return; page is the DOR's official rates page", "source_type": "official", "source_link": "http://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/", "last_verified": "2026-09-25", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Indiana Department of Revenue", "evidence_quote": "The Indiana Individual adjusted gross income tax rate for 2026 is 2.95% and will adjust in 2027 to 2.90%.", "volatility": "low", "from_batch": "260-indiana-business-and-tax-for-creators", "subject": "Indiana Department of Revenue", "topic": "['Money.tax']", "applies_to_country": "USA", "tags": { "lane": "any", "stage": "running", "region": [ "us-in" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } } ] }