Form Bt-1 - Business Tax Application (Page 2 of 12) in pdf

Tax Registration Section

There is no application fee for a withholding tax account. The withholding

In this section, select one or any combination of the listed tax types that

rates may be obtained from Departmental Notice # 1 (DN # 1) that will be

apply(ies) to your business location.

mailed upon processing of the application.

Indiana employers must withhold Indiana state tax from employees who

work in Indiana but are not residents of Indiana. The only exception is when

Section B

an employee is a full year resident of one of the states that has entered into

Retail Sales Tax Account:

a reciprocal agreement with Indiana. Also, county income tax must be

$25.00 Nonrefundable Registration Fee

withheld at the nonresident rate if the Indiana county is the county of

or Out-of-State Use Tax Account: No Fee

principal employment. See DN # 1 for rates and reciprocal states.

Retail Sales Tax is applicable whenever selling activities are conducted in

Indiana; whenever a business location, warehouse, distribution center

Line1: Answer “yes” or “no” .

exists; or whenever employees solicit or take orders for your products in

Indiana (this includes wholesalers). Upon registration for retail sales tax,

Line 2: Answer “yes” or “no”.

the Department will issue a Registered Retail Merchants Certificate. The

registration fee of $25.00 is a nonrefundable processing fee and must be

Line 3: The “accounting period year ending date” is the month and day

remitted with this application when registering for sales tax. Each business

your corporation closes its books. If you are on a calendar year, your

location, including manufacturers per 45 IAC 2.2-8-7, must have a separate

accounting period date is 12/31. If you are on a fiscal year, the accounting

Registered Retail Merchants Certificate. A change of ownership requires

period will be a date other than 12/31.

a new application to be filed along with the $25.00 fee. For example: A sole

proprietor changing to a partnership or corporation is a change of ownership.

Line 4: Answer “yes” or “no”.

Retail sales tax rate is 5% (.05).

Line 5: Enter the first month and year when wages will be paid.

Out-of-State Use Tax is a voluntary registration available to out-of-state

businesses not meeting the conditions listed for retail sales tax. Upon

Line 6: Enter dollar amount of anticipated monthly wages paid to your

registration for out-of-state use tax, the Department will issue an Out-of-

Indiana employees.

State Use Tax Collection and Remittance Permit. This permit authorizes

your business to collect Indiana Use Tax on sales shipped into Indiana.

Line 7: If you want your withholding tax returns sent to an address other

There is no fee associated with this registration.

than the address listed in Section A Line 3, enter the mailing address here.

The use tax rate is 5% (.05).

For businesses in Ohio, Illinois, Michigan, Minnesota, and Wisconsin, regis-

Section D

tration for an Out-of-State Use Tax Collection and Remittance Permit is

required if sales are shipped into Indiana. These specified states and Indiana

Food & Beverage Tax Account: No Fee

have entered into an agreement, the Great Lakes Compact, which requires this

The Food and Beverage Tax applies to the sales of food and beverages in

registration. If you have sales shipped into Indiana from a Kentucky business,

adopting counties. To obtain an account, you must be registered for sales

registration for an Out-of-State Use Tax Permit is required.

tax for the location on this application. To determine if the food and

beverage tax applies to your business, contact your county auditor to see

Line 1: Enter the date or anticipated date selling activities will begin.

if your business location is in an adopting county.

Line 2: Enter the dollar amount of your estimated monthly taxable sales.

Line 1: Enter the date of first sales of food and/or beverages from this location

Wholesalers and manufactures please enter zero (0). If this is left blank, you

or enter the date you plan to begin catering or selling food or beverages.

will be set up on a monthly filing status.

Line 2: Answer "yes" or "no". If "no," your location county, as shown in

Line 3: If your business operates seasonally (only certain months of the

Section A Line 9, must be an adopting Food & Beverage Tax County.

year), check the box "yes." Following the box, check the months you are

active. If you operate for more than nine (9) months in a calendar year,

Line 3: Complete this line if Line 2 was answered "yes." Enter the name(s)

seasonal filing is not available.

of the adopting county(ies), municipality (i.e. city or town name) in which

you will be selling food and/or beverages.

Lines 4 through 19: Answer either "yes" or "no" as required and provide

additional information as requested.

Section E

Line 20: If you want your sales tax returns sent to an address other than

the address listed in Section A Line 3, enter the mailing address here.

County Innkeepers Tax Account: No Fee

The County Innkeepers Tax applies to the rental or leasing of hotel/motel rooms

or accommodations for periods of less than thirty (30) days.To obtain an

account for this tax, you must be registered for sales tax for the location on this

Section C

application. To determine if this tax applies to your business, contact your

Withholding Tax Account: No Fee

county auditor to see if your location is in an adopting county, and if so, whether

The following section is to be completed if you have employees in your

the tax is submitted to the state or to the county.

workplace subject to Indiana Adjusted Gross (State) Income Tax. Separate

withholding registration is required for remitting withholding taxes on

Line 1: Enter month and year when room rentals or accommodations will

nonresident shareholders, partners or beneficiaries for distributions of

begin.

income made one time each year. If you are registering for Withholding

Tax, you must have a federal identification number or have applied for one.

Page 2

Form Bt-1 - Business Tax Application Page 2

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