Indiana Offers Tax Amnesty for Out-of-State Retailers

Indiana is offering a general tax amnesty to out-of-state online retailers. Retailers are eligible if they have inventory in third-party Indiana warehouses for sale to Indiana customers. The one-time voluntary disclosure initiative will run through December 31, 2018.

Amnesty Program Requirements

The program allows out-of-state online retailers to enter into an agreement with Indiana to fulfill sales, use and income tax obligations.

Retailers must meet the following qualifications to apply:

  • have inventory located in a third-party Indiana warehouse for sale to Indiana customers;
  • never filed tax returns in Indiana for the tax type in question;
  • never registered for tax type in question;
  • never been audited or contacted by Indiana about tax type in question; and
  • is not an Indiana resident that has clearly defined sales tax and income tax filing obligations in the state.

More details on the voluntary disclosure program and how online businesses can apply can be found on the Department of Revenue website.

News Release, Indiana Department of Revenue, May 2, 2018

Login to read more tax news on CCH® AnswerConnect or CCH® Intelliconnect®.

Not a subscriber? Sign up for a free trial or contact us for a representative.



All stories by: CCHTaxGroup