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Use Tax Due on Out-of-State Purchases
If, while a resident of Indiana, you made purchases outside Indiana by mail order, through radio or television advertising, over the Internet, or directly from an out-of-state company, those purchases may be subject to Indiana sales and use tax if sales tax was not paid at the time of purchase. This tax, called "use" tax, is figured at 6% (.06). When you make purchases from a company in Indiana, that company is responsible for collecting the Indiana sales tax from you. When you make purchases from an out-of-state company, YOU are responsible for making sure the use tax is paid. Either the out-of-state company collects the tax from you or you must pay the tax directly to the State of Indiana. We will calculate your use tax based on the information you enter.
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