Indiana relies on a number of taxes to generate revenue and provide quality services for all residents. In addition to the state income tax, some counties impose either a County Option Tax or County Income Tax on residents and nonresidents whose principal place of employment is within the county. The county may also impose an Economic Development Tax. The rates on all of these county-level taxes vary and not all counties participate. In addition to the following list of state taxes, Indiana imposes a number of miscellaneous or special taxes. For complete information on taxes in Indiana, contact:
Department of Revenue
Major Indiana Taxes
Individual State Income Tax
Indiana imposes a rate of 3.4 percent on the federal adjusted gross income. The state allows numerous "add-backs" or credits for individual residents, partners, and nonresidents with Indiana income sources.
Sales and Use Tax
The state imposes a 6 percent tax on purchases of tangible personal property, public utility service and some renter transactions is collected at the retail. This includes gasoline, collected at the wholesale level.
Taxes are based on the difference between the State Death Tax Credit allowed at the federal level and the amount paid in state inheritance tax.
Food and Beverage Tax
Tax of 1 percent of retail sales price is determined locally for purchases of food and beverages.
Taxes are based on the taxpayer's class (transferee's relationship to deceased) and residency status, the property's taxable value, and situs of real and tangible property and intangible property.
Marion County Admission Tax
Specific taxes are applied to the RCA Dome, Victory Field, and Conseco Fieldhouse in Indianapolis for any sporting event at a rate of 5 percent of the admission.
Property Tax Information
Property taxes are the primary source of revenue for local governments in Indiana. The taxpayer owes the government the tax rate multiplied by the assessed value of the property. The state government collects a very small part of the property tax, at a rate of one cent per $100 assessed value. The property tax is administered on the state level by the State Board of Tax Commissioners or the Department of Local Government Finance, and on the local level by the county and township assessors.
Indiana requires that you apply to register to vote at least 30 days before the election. You are qualified to vote in Indian if you are a U.S. citizen, at least 18 years old on or before the election day, and a resident in your precinct for at least 30 days before the election in which you will be voting. For specific questions about registration or voting, contact the Elections Division of the Secretary of State or the elections office in your county:
Indiana Secretary of State
302 West Washington Street
Hunting & Fishing Licenses
Indiana requires that you carry a license with applicable state and federal stamps and HIP number while hunting or fishing. To fish in public lakes, streams, rivers or tributaries in the state of Indiana or its boundary waters, you must have a valid fishing license. All resident and non-resident licenses are now available for purchase online if you have a credit card for payment and printer print out the license.
Most licenses — including youth hunting licenses — are available from independent agents, county clerks and most Department of Natural Resources offices throughout the state. Non-resident licenses are available most DNR properties and the state’s Customer Service Center.
Indiana Government Center South
402 W. Washington Street