Form Bt-1 - Business Tax Application (Page 3 of 12) in pdf

Section F

Additional Information

Motor Vehicle Rental Excise Tax Account: No Fee

To obtain an account for this tax, you must be registered for sales tax for the

This business tax application can be processed by a district office.

location on this application. Every organization engaged in the rental or

For more information you may contact an office from the list below.

leasing of motor vehicles (weighing less than 11,000 lbs Gross Vehicle

Weight) for less than thirty (30) days is required to collect the Motor Vehicle

District Office Numbers:

Rental Excise Tax. The motor vehicle rental excise tax rate is 4% (.04).

A supplemental rental excise tax is now in effect for Marion county.

Indianapolis (Main Office)

Kokomo District Office

Contact the Department at (317) 233-4015 for additional information.

(317) 232-2240

(765) 457-0525

Line 1: Enter month and year when renting or leasing motor vehicles will

Bloomington District Office

Lafayette District Office

begin.

(812) 339-1119

(765) 448-6626

Line 2: To obtain the Tax District Number, contact the Township Assessor

Clarksville District Office

Merrillville District Office

within the county where the motor vehicles will be rented or leased.

(812) 282-7729

(219) 769-4267

Line 3: If you rent or lease motor vehicles from a location outside Indiana

Columbus District Office

Muncie District Office

and the vehicles carry Indiana plates, you must enter the tax district(s) to

(812) 376-3049

(765) 289-6196

receive excise tax credit.

Evansville District Office

Terre Haute District Office

(812) 479-9261

(812) 235-6046

Section G

Prepaid Sales Tax on Gasoline

Fort Wayne District Office

South Bend District Office

for Qualified Distributors: $100.00 Registration Fee

(219) 456-3476

(219) 291-8270

This section applies to the process involved in obtaining a Prepaid Sales

Tax Permit (BT-2). This permit entitles the bearer to purchase gasoline

exempt from the applicable prepaid rate Indiana has on gasoline. Specific

details are in Sales Tax Information Bulletin 15A or contact a representative

Please allow four (4) to six (6) weeks for processing.

in the Prepaid Sales Tax Section at (317) 232-3524.

This application will be delayed if any individuals listed on Line 6,

Line 1: Enter your Indiana Licensed Gasoline Distributor Number. This

or the actual business has any outstanding tax liabilities.

number is issued by the Indiana Department of Revenue, Special Tax

Division.

A prepaid sales tax collection remittance permit will not be issued

until the Indiana Licensed Gasoline Distributor Number is provided.

The application must be signed by the owner, general partner, corporate

Line 2: The date of the first prepaid sales tax payment is dependent upon

officer, or resident agent before the Department will accept it.

the first period of gasoline sales. If you collect prepaid sales tax during the

If you have further questions regarding this application, contact the

1st through the 15th of the current month, then the first prepaid tax

Department at (317) 486-5518.

payment due date is the 25th of that month. For example, if you collect

prepaid sales tax from September 1 through September 15, 1997, then the

first prepaid tax payment due date is September 25, 1997.

Pay Your Taxes by Electronic Funds Transfer (EFT)

If you collect prepaid sales tax during the 16th through the last day of the

EFT is an electronic method used to instruct financial institutions to debit

current month, then the first prepaid payment due date is the 10th of the

or credit customer accounts. You are required to file returns to recap your

following month. For example, if you collect prepaid sales tax from

activity on a quarterly basis unless the Department sets you on a quarterly

September 16 through September 30, 1997, the first prepaid payment due

or annual payment status. Certain taxpayers are required to remit tax

date is October 10, 1997.

payments by EFT. If your average monthly payment is over $10,000

(effective January 1, 1998) for withholding tax, sales and use tax, and/

Line 3: Enter the estimated number of gallons of gasoline you anticipate

or out-of-state use tax, you are required by law to remit by EFT. If you are

purchasing/selling monthly.

applying to collect prepaid sales tax on gasoline, you are required to remit

by EFT regardless of the amount due. If you need an EFT authorization

Line 4: If you want your prepaid sales tax returns/reports sent to an address

agreement form, or would like additional information about EFT,

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

contact the EFT section by calling (317) 232-5500.

Line 5 & 6: Enter the name and telephone number of the person within

your organization whom the Department may contact about prepaid sales

tax on gasoline.

Form BT-1C

Authorization for Consolidated Sales Tax Filing Number: No Fee

Complete this application if you are applying for multiple locations for

Note:

A bond is required as prescribed on the application.

Retail Sales Tax and want to file a consolidated return for all locations.

An "Electronic Funds Transfer" authorization is required. Please

The Consolidated Sales Tax Application can be filed for Retail Sales and

see below “Pay Your Taxes by Electronic Funds Transfer (EFT)”.

Use Tax only.

( See page 10 for instructions)

Page 3

Form Bt-1 - Business Tax Application Page 3

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