The state of Indiana imposes a 7 percent sales tax on most tangible items. However, there are certain exemptions available for certain goods and services, as well as for certain organizations and types of sales. Common exempt products include edible foods and unprepared health care items. In addition, purchases of tangible personal property, accommodations, or public services made directly by the United States government, its agencies, and instruments are also exempt from Indiana sales tax.
Certain groups, such as government agencies and school districts, may also benefit from sales tax exemptions when buying or selling certain items. This information is derived from the BT-1 sales tax application and the ST-103 sales tax return that must be completed by Indiana businesses and out-of-state companies that do business in the state of Indiana. STATS Indiana and the Indiana Department of Revenue provide access to this data to give users a general idea of sales in a county or group of counties, but cannot guarantee that they represent all sales in a county.