Delivery Charges (IC 6-2.5-1-5 and IC 6-2.5-4-1. March 18, 2004)
Effective January 1, 2004, Indiana sales tax was applied to delivery charges regardless of the terms of delivery.
The Legislature has now made further clarifications effective March 18, 2004. Delivery charges are now defined in the
statute as charges by the seller for preparation and delivery of the property to a location designated by the purchaser of
the property, including transportation, shipping, postage, handling, crating, and packing. A transfer of property does
not occur until after delivery of the property to the purchaser. See Commissioner's Directive # 21 and # 22 at:
www.in.gov/dor/publications/comdir/index.html
Yes, freight is in fact taxable in the state of Indiana. However, besides Indiana, Hawaii, and Georgia, freight is not taxable in any of the other states within the United States.
About half of states tax freight, unless the entire transaction is non-taxable (for example, if the item is exempt from tax based on resale, the freight would be non-taxable).
You will pay Indiana sales tax (7%).
no
The Indiana sales tax rate as of 2012 is 7%.
Yes, freight is in fact taxable in the state of Indiana. However, besides Indiana, Hawaii, and Georgia, freight is not taxable in any of the other states within the United States.
About half of states tax freight, unless the entire transaction is non-taxable (for example, if the item is exempt from tax based on resale, the freight would be non-taxable).
Yes, air freight charges are listed under the GTA tax. The GTA tax is a common service tax and it is written under the Central Excise Act 1944.
You pay the Indiana sale tax (7%).
You will pay Indiana sales tax (7%).
no
The Indiana sales tax rate as of 2012 is 7%.
The current Indiana State Capital Gains Tax is set at 3.8 percent . This tax must be paid by each and every Indiana state resident.
no
Indiana is one of the 11 states that does have an inheritance tax. It would be a good idea to consult a probate attorney in Indiana. They will know how to reduce the tax liabilities of the estate.
No, but you may have to report it as income on your own state's tax forms.
Yes you do as a nonresident of Indiana if you if the must file a tax return requirements for Indiana. Go to the Indiana state tax department to find the filing requirements.