Card show sales tax in Indiana
Trading cards are taxable at Indiana card shows. The state rate is 7%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $175.00 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Notes on the sources. The $25 fee, 7% rate and 2-year validity come from search excerpts of in.gov DOR pages. The bulletin itself was read directly. No occasional-sale rule or promoter duty was found.
Indiana rules for card-show vendors
- Rate
- Single statewide rate of 7%, with no local sales tax.
- What you need
- Registered Retail Merchant Certificate (RRMC) from the Indiana DOR, required before any retail sale, including by transient merchants doing temporary business. Some counties and cities may also require a separate Transient Merchant License (Parke County was the only county requiring one as of the bulletin).
- Cost
- $25 per location, nonrefundable. Valid for 2 years and renews automatically.
- How to get it
- Register through INBiz (Form BT-1, which asks whether you occasionally sell at fairs or flea markets).
- The organizer
- None found.
- Filing and paying
- Form ST-103, monthly, or annually if collections are under $1,000 a year. A seasonal schedule is available. Monthly returns are due the 30th of the following month, or the 20th if average monthly tax exceeds $1,000. Zero returns are required. File through INTIME.
- Occasional sellers
- Not researched.
- Trades
- Not researched.
- Are cards taxable?
- Taxable as tangible personal property. No exemption found.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in Indiana?
Registered Retail Merchant Certificate (RRMC) from the Indiana DOR, required before any retail sale, including by transient merchants doing temporary business. Register through INBiz (Form BT-1, which asks whether you occasionally sell at fairs or flea markets).
What sales tax rate applies at a Indiana card show?
The statewide rate is 7%. Single statewide rate of 7%, with no local sales tax. Use the combined rate for the venue's address.
Are trading cards taxable in Indiana?
Taxable as tangible personal property. No exemption found. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a Indiana show?
Form ST-103, monthly, or annually if collections are under $1,000 a year. A seasonal schedule is available. Monthly returns are due the 30th of the following month, or the 20th if average monthly tax exceeds $1,000. Zero returns are required. File through INTIME.
Sources
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