To close an Indiana sales tax account, submit a closure request through INTIME or file Indiana Tax Closure Request Form BC-100 with the Indiana Department of Revenue. Closing the account does not erase filing or payment obligations for periods when you were registered: file any required returns, including the final return, and pay outstanding tax and other liabilities.
Indiana uses one statewide sales tax rate and has no local sales tax, so rate calculation is straightforward once you are registered. But account closure still needs attention: if you stop doing business or no longer need to be registered, notify the Department rather than simply stopping returns. The Department may continue to bill for estimated taxes or issue notices for missing returns if the account remains open.
When should you deregister your Indiana sales tax account?
Consider closing your Indiana sales tax account when you have stopped making sales that require Indiana registration, ended the relevant business activity, or no longer have a reason to maintain that tax account. You may also need to close only a particular location or tax type rather than every Indiana business tax account. INTIME supports requests to close all tax accounts, a specific location, or a specific tax type.
Do not treat a pause in sales as an automatic account closure. Until the Indiana Department of Revenue processes a closure, you may still have return obligations under your account. Check your account status and filing requirements, and keep filing required returns through the final reporting period.
Check whether you qualify to close your account
Before requesting closure, confirm that your business no longer has an Indiana registration obligation. For a remote seller without a physical presence in Indiana, the Department’s current guidance says registration is required when gross revenue from covered sales into Indiana exceeds $100,000 in the current or preceding calendar year. Covered sales include tangible personal property, electronically transferred products, and services delivered into Indiana. The threshold applies to gross revenue, not only to sales on which you ultimately collect tax.
If your remote sales no longer meet that threshold in either relevant year, you may be able to close the account, but first check for other reasons you may still need to be registered, such as physical presence or continuing Indiana retail activity. A marketplace seller should also review the Department’s marketplace guidance: sellers whose sales are only through marketplaces may elect to maintain or close an account in the circumstances described by the Department. If your facts are unclear, confirm your position with the Indiana Department of Revenue before stopping collection or filing.
How to close your Indiana sales tax account
Use INTIME, the Indiana Department of Revenue’s online tax service, to submit a business tax account closure request. Sign in, open the “All Actions” tab, and find the closure option under the tax account registration actions. Choose whether you are closing all tax accounts, a specific location, or a specific tax type, then provide the requested closure information and complete the certification. The Department’s INTIME guide says the request requires a cease date; for an all-account closure, the date cannot be later than the end of the following month.
If you do not use INTIME, submit Indiana Tax Closure Request Form BC-100. The form is available from the Department’s business tax forms page and can be mailed or faxed using the current instructions on the form or the Department’s closure page. Do not send the same request by both mail and fax, because duplicate submissions may slow processing. Use the date and account details requested by the form; if you are uncertain which date applies to your circumstances, check with the Department rather than guessing.
What Form BC-100 is and how to file it
Form BC-100 is the Indiana Business Closure Request used to ask the Department of Revenue to close business tax accounts. It can be used for a full business closure or to close specific tax accounts. It is an alternative to submitting the closure request through INTIME, not a substitute for filing outstanding tax returns or paying amounts due.
Complete the form with the business and account information it requests, identify the account or accounts to close, provide the closure date, and have an authorized responsible person complete the request. Follow the current form instructions for submission by mail or fax. The Department also makes closure functionality available through INTIME, so you do not have to file a paper BC-100 if you submit the request there.
File final returns and pay outstanding taxes
Yes, you generally need to file the required Indiana sales tax return for the final reporting period and any earlier period that remains unfiled. Indiana sales tax returns are filed electronically, including through INTIME. A return may still be required when no tax is due for a period; check the account’s filing schedule and any missing-return notices rather than assuming that zero sales means no filing is needed.
Closing the account does not cancel tax already collected or otherwise owed. File the outstanding returns and pay the liabilities shown or assessed. The Department’s closure guidance says an account with missing returns or an outstanding balance may require further action after the closure request; check INTIME after submitting to see whether returns or payments remain due.
Meet closure deadlines and avoid penalties
Submit the closure request promptly when the business activity or registration need ends, and continue filing returns until the Department’s records show the account is closed and all required periods are addressed. If you leave the account open, the Department may continue to send estimated-tax bills or bill for returns it considers missing. A closure request by itself does not make a late return or unpaid balance disappear.
There is no single closure deadline that safely applies to every business situation. Your final filing period and due date depend on the account’s assigned filing schedule and the facts of the closure. Check the current due dates and account status in INTIME or with the Indiana Department of Revenue; do not rely on a guessed date or stop filing solely because you submitted a closure request.
What to expect after your account is closed
After submitting a request, monitor INTIME for the account’s status and any remaining filing or payment requirements. The Department’s closure instructions say that requests may take processing time and that missing returns or outstanding liabilities can require additional action. If the account still appears open, or you receive a notice after requesting closure, contact the Department and keep a copy of your submission and any confirmation.
Closing an Indiana tax account only addresses the relevant Department of Revenue account. It does not automatically close accounts with other state agencies, end obligations in other states, or dissolve a legal entity. Review each separate registration and business obligation that applies to your company.
Keep the records and documents you may need
Keep copies of the closure request, INTIME confirmation, final and prior returns, payment confirmations, and correspondence with the Indiana Department of Revenue. Retain the sales and transaction records, exemption documentation, and marketplace reports that support the returns you filed. These records can help you respond if the Department asks about a reporting period or if a return or payment does not appear on the account as expected.
Indiana record-retention requirements can depend on the records and circumstances. Do not discard records simply because the account is closed; confirm the applicable retention period with the Department or a qualified tax professional. For cross-border sellers, preserve records that distinguish Indiana sales from sales into other states and that show how marketplace transactions were reported.
Coordinate Indiana closure with other state accounts
Indiana closure is one part of a broader sales tax review. A change in sales volume, fulfillment locations, marketplace activity, or business operations may affect registration obligations in other states differently. Review each state’s nexus rules, filing schedule, final-return requirements, and closure process separately; an Indiana closure does not notify another state or end another state’s filing duties.
Coordinate the effective closure dates and final reporting periods across your registrations, while continuing to file wherever an account remains active or a filing is still due. Sales Tax Compliance USA is a done-for-you service staffed by people. Our team can review your Indiana account, prepare the closure request, track final returns and balances, and coordinate the work with your other state accounts.
Not sure how this applies to your business? We handle US sales tax registration, filing and remittance for ecommerce sellers as a fully managed service, for one fee. Book a free consultation and we will review your own position with you.
Indiana-specific account closure decisions and the action to take
| Situation | Indiana-specific consideration | Practical next step |
|---|---|---|
| Remote seller’s Indiana sales have fallen | The Department’s remote-seller guidance uses gross revenue from covered sales and the current or preceding calendar year; it is not limited to taxable sales. | Check both relevant calendar years and whether physical presence or another registration reason remains before requesting closure. |
| Seller sells only through marketplaces | The Department says a seller whose sales are only through marketplaces may elect to maintain or close its account in the circumstances described in its marketplace guidance. | Review the Department’s marketplace FAQ and confirm the account’s filing obligations before stopping returns. |
| Business has no sales for a reporting period but remains registered | A zero-tax period does not itself close the account, and required returns may remain due. | File the required return for the period and submit a separate closure request if registration is no longer needed. |
| Business is closing all Indiana tax accounts | INTIME supports an all-account closure request; the Department’s guide specifies a cease-date constraint for this option. | Submit through INTIME or use Form BC-100, then check the account for missing returns and balances. |
| Business is closing only sales tax or one location | INTIME and Form BC-100 can be used to request closure of specific tax accounts or locations rather than every account. | Select only the account or location that should close and verify other Indiana accounts remain active if needed. |
| Seller is registered in several states | Indiana closure does not close registrations or end filing duties elsewhere. | Review each state’s final-return and closure process separately and coordinate the dates. |
Frequently asked questions
How do I close my Indiana sales tax account?
Submit a closure request through INTIME or file Form BC-100 with the Indiana Department of Revenue. Choose the correct scope—your sales tax account, a location, or all business tax accounts—and provide the requested closure date. Then check INTIME for processing, missing returns, and outstanding balances.
How do I cancel an Indiana sales tax permit?
Request closure of the Indiana sales tax account through INTIME or Form BC-100; do not simply stop filing. Continue to file required returns and pay amounts due through the final reporting period. Confirm in INTIME that the account is closed.
What is Form BC-100, and how do I file it?
Form BC-100 is the Indiana Business Closure Request used to close all or selected business tax accounts with the Indiana Department of Revenue. Complete the requested business, account, and closure-date information, then submit it by the mail or fax method shown in the current form instructions. You can instead submit the closure request through INTIME.
Can I close an Indiana tax account through INTIME?
Yes. The Department allows businesses to submit closure requests through INTIME, including requests for all tax accounts, a specific location, or a specific tax type. After submitting, check the account status and address any missing returns or outstanding liabilities.
Do I need to file a final Indiana sales tax return?
File the required return for the final reporting period and any earlier period that remains unfiled. The closure request does not replace a return, and a return may still be required even when no tax is due. Check your INTIME filing schedule and account notices for the periods due.
Do I have to pay outstanding taxes before closing my account?
You remain responsible for tax and other liabilities owed for periods when the account was active. Submit the closure request, file required returns, and pay outstanding amounts; an unpaid balance can require further action after the request. Check INTIME for the current balance and any notices.
Will Indiana keep requiring sales tax returns after I stop doing business?
If the account remains open, the Department may continue to bill for estimated taxes or issue bills for returns it considers missing. Submit a closure request and keep filing required returns until the account is closed and the final periods are addressed. Confirm the status in INTIME rather than assuming that stopping sales ended the filing obligation.
Can I close an Indiana sales tax account if I no longer meet the remote-seller threshold?
You may be able to close if you no longer meet Indiana’s remote-seller registration requirement and have no other reason to be registered. The Department’s current guidance describes the threshold using gross revenue from covered sales into Indiana in the current or preceding calendar year, so review both years and any physical presence or other activity. Confirm your circumstances with the Indiana Department of Revenue before stopping collection or filing.
How we handle this for you
The mechanics in Indiana are manageable on their own; the cost is the time it takes every single filing period, in every state you are registered in. We are a managed service: our team registers you with the Indiana Department of Revenue, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about Indiana.
Official sources
- https://www.in.gov/dor/i-am-a/business-corp/closing-business/
- https://www.in.gov/dor/files/intime-business-guide.pdf
- https://www.in.gov/dor/tax-forms/business/current/
- 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/remote-sellers/marketplace-facilitators/
- https://www.in.gov/dor/files/st-103inst.pdf
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.
Related guides
Other Indiana guides: Amazon FBA · Audit defence · Back sales tax · Economic nexus · Filing · Foreign sellers
Deregistration in nearby states: Illinois · Ohio
Selling into several states? Check where you have crossed a threshold with the free nexus diagnostic, see the full 51-state threshold table, or browse every state guide.