Indiana DTC compliance

Compliance reference

• Permit expiration anchor

  Single source

  Fiscal year end

• Volume limit basis

  Preliminary

  Aggregate per year

• Permit expiration date

  Preliminary

  06-30

• Sales tax collected by

  Cross-source verified

  Shipper

• Excise tax collected by

  Preliminary

  Shipper

• Reporting frequency

  Cross-source verified

  Monthly

• Permit fee

  Single source

  $100

• Volume limit

  Single source

  24

• Permit required

  Cross-source verified

  Yes

• Reporting frequency threshold (gallons)

  Single source

  0

• Permit term

  Single source

  1 year

• Common carrier delivery allowed

  Single source

  Yes

• Direct shipping allowed

  Preliminary

  Yes

• Statute citation (NCSL)

  Withheld, older than the rules it backs

  This IN reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

• Volume limit unit

  Preliminary

  9-liter cases

• Age verification required

  Single source

  Yes

Sales-tax rate

Rate facts

Bond amount (maximum)

—

Bond amount (minimum)

—

Bond basis formula

—

Bond required

No

Excise rate by alcohol class

rate 0.47 — ABV bands withheld pending source verification

Excise rate basis

Per gallon

Excise rate per unit

$0.47

Federal basic permit required

Yes

Franchise tax required

No

Litter tax required

No

Monthly zero-sales report required

Yes

Economic nexus threshold

$100,000

Permit application form

310

Permit application URL

https://www.in.gov/atc/alcohol-permit-resources/alcohol-permit-information/license-types/

Product registration required

No

Maximum local sales-tax add-on

0%

State sales-tax rate

7%

Single local use-tax rate option

Yes