The Bt 1 Indiana form is the Business Tax Application used by businesses to register or update their information with the Indiana Department of Revenue. This form requires essential details such as the Federal Tax ID Number, Indiana Taxpayer Identification Number, and the reason for application, among other information. Completing this form accurately is crucial for ensuring compliance and facilitating the business registration process in Indiana.
To get started on your application, click the button below.
The Indiana Department of Revenue Form BT-1, also known as the Business Tax Application, is an essential document for individuals and businesses looking to register or update their business information in Indiana. This form serves various purposes, such as registering a new business, adding a location to an existing account, or modifying tax types associated with a business. To successfully complete the BT-1, applicants must gather specific information, including their Federal Tax ID Number (EIN), Indiana Taxpayer Identification Number (TID), and contact details for the responsible person. Additionally, the form requires the legal name of the business, its trade name or "Doing Business As" (DBA) name, and the type of organization, which could range from sole proprietorships to corporations. Businesses must also provide their North American Industry Classification System (NAICS) code, which categorizes their primary business activities. Moreover, it is crucial to disclose any outstanding tax liabilities, as these can delay the approval process. Each application must be submitted for every business location, ensuring that the Indiana Department of Revenue has accurate and up-to-date records. For those who prefer a more streamlined process, the option to file online is available, making compliance easier for new and existing business owners.
Indiana Department of Revenue Form BT-1 Checklist
Applicants need to have the following information available when registering a business or updating business information with the Indiana Department of Revenue (DOR) using Form BT-1, Business Tax Application.
•Federal Tax ID Number/ Employer Identification Number (EIN). An EIN/Tax ID Number is needed to complete the application. Businesses who need an EIN/Tax ID Number can receive the number from the IRS.
•Indiana Taxpayer Identification number (TID). The TID is requested when adding a location to an existing business account or when registering an existing location for other tax types. Businesses that need a TID from Indiana can receive the number from DOR.
•Business contact name and daytime telephone number.
•Reason for the application. Choices include: registering a new business, adding a location to an existing business or adding a new tax type. For more information about business tax types, visit the
New Small Business Education Center.
•Legal name, partnership name, corporate name, other entity name or sole owner name.
oInstructions for sole proprietors: When registering as a sole proprietorship, use your legal name for the registration (John Q. Public). The name of the business will be listed under “Doing Business As” (DBA) further in the application.
•Business trade name or DBA.
•Type of organization. Descriptions of the different types of organizations are listed on the Indiana Secretary of State’s website.
•State of incorporation, date of incorporation, state of commercial domicile and the date authorized to do business in Indiana, if the business is not incorporated in Indiana. This information is required for corporations.
•North American Industry Classification System (NAICS) code. A list of NAICS codes is available on pages 5-17 in Form BT-1, Business Tax Application.
•Responsible officer information (including Social Security number).
oInstructions for sole proprietors: The owner’s legal name and Social Security number must be listed as the responsible officer when completing Form BT-1.
•Business location’s phone number and mailing address.
•Tax type(s) for which the business is registering.
•Outstanding tax liabilities. Note that any outstanding tax liability (back taxes) owed by the applicant or an owner, partner or officer will delay approval.
Form BT-1
Indiana Department of Revenue
State Form 43760
Business Tax Application
(R21 / 4-21)
A separate application is required for each business location.
To file this application online, visit:
https://inbiz.in.gov/BOS/Home/Index
Section A: Taxpayer Information (see instructions on page 1)
Please print legibly or type the information on this application.
Visit INTIME.dor.in.gov for an easier way to file
and pay your business taxes online.
1. Federal Identification Number (FEIN):
2. If this business is currently registered with the Department of
___ ___ -— ___ ___ ___ ___ ___ ___ ___
Revenue, enter your Taxpayer Identification Number (TID):
___ ___ ___ ___ ___ ___ ___ ___ ___ ___
___ ___ ___
3. Name of contact person responsible for filing tax forms. (Complete
4. Contact person’s daytime telephone number:
Section I)
A
B Ext.
5. Check (only one) reason for filing this application: Starting New Business
Business Under New Ownership
To Change Type of Organization
To Add Location to Existing Account
To Register for Other Type(s) of Tax
Other ___________________________________________
6.Owner name, Legal name, Partnership name, Corporate name or
Other entity name:
Check if foreign address (See instructions)
B_____________________________________________________
If sole owner (last name, first name, middle initial, Suffix)
C______________________________________________________
Primary Address: D ________________________________________
City: E _________________________________________________
State: F ______________________ Zip Code: G _______________
County: H ______________________________________________
Email Address: I _________________________________________
7. Business trade name or DBA and physical location: (This name and
address is for the business location.) Check if foreign address (See instructions)
Name: B _______________________________________________
P.O. Box numbers cannot be used as a business location address.
Street Address: C ________________________________________
City: D _________________________________________________
State: E ___________________ Zip Code: F __________________
County: G _________________ Township: H __________________
Business Location
Telephone Number: I ______________________ J Ext. _________
8.
Check the type of organization of this business:
Sole Proprietor
Partnership
LLP
LP
Corporation
S Corp
LLC
Nonprofit
Fed Govt
Other Govt
Other ___________________________________________________________
9.
Indiana Secretary of State Control # __________________________
See www.in.gov/sos/ for requirements.
10. All corporations answer the following questions: Otherwise, proceed to Question 11.
A. State of Incorporation:
B. Date of Incorporation:
C. State of Commercial Domicile:
Month
Day
Year
D. If not incorporated in Indiana, enter the
E. Accounting period
date authorized to do business in Indiana.
year ending date:
11. North American Industry Classification System
(NAICS): Please enter a primary and any
PRIMARY
secondary code(s) that
may apply.
12. Owner, Partners, or Officers (Attach separate sheet if necessary.) Social Security Numbers are required in accordance with IC 4-1-8-1.
B
C
E
F
G
H
Social Security
RO Start
Number
Date
Last Name, First Name, Middle Initial, Suffix
Title
Street Address
City
State Zip Code
1
2
3
13.K Are you a Marketplace Facilitator? (See instructions and complete Line 14 and Section J)
14.Tax(es) to be Registered for this Business Location (Check all that apply.)
Withholding Tax (Complete Section C.)
F Private Employment Agency (See instructions on page 2.)
County Innkeepers Tax (Complete Section E.)
G Tire Fee (Complete Section G.)
C Food and Beverage Tax (Complete Section D.)
H Heavy Equipment Rental Excise Tax (Complete Section H.)
D Motor Vehicle Rental Excise Tax (Complete Section F.)
I Peer to Peer Vehicle Excise Tax (Complete Section I.)
ESales Tax (Complete Section B for a Registered Retail Merchant Certificate.)
Page 2a(Please print legibly or type the information on this application.)Business Tax Application
Section B: Sales Tax (RST) Tax Registration (Valid for two years, see instructions on page 2)
($25 Nonrefundable Registration Fee for Retail Merchant Certificate)
Contact the Department at (317) 232-2240 for more information regarding these taxes.
1.
Registration date of this location under this ownership:*
9. Estimated monthly taxable sales: $
* See Instructions on page 2.
(Must be $1 or more; see instructions on page 2)
Check the appropriate responses.
D
I
J
K
L
2.
Is this business seasonal?
Yes
No
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
If yes, check active months. (Check no more than nine.)
3.
Will you provide lodging or accommodations for periods of
10. Do you sell tires?
less than 30 days?
If yes, complete Section G.
If yes, complete Section E.
4.
Will prepared foods or beverages be sold/catered?
11. Will Heavy Equipment be rented for less than 30 days from this location?
If yes, complete Section D.
If yes, complete Section H.
5.
Will alcoholic beverages, beer, wine or packaged liquor
12. Are you registered for Streamline Sales Tax?
be sold from this location?
If you are registered, enter your Streamline Sales Tax
If yes, and you have one, enter your ATC Permit Number.
(SSTID) Number.
Expiration Date
If you should need to register (you must file online) go to
6.
Will gasoline, gasohol or special fuels be sold through a
metered pump?
in.gov/dor/business-tax/sales-tax/streamlined-sales-tax/
7.
Will cars or trucks (less than 11,000 lbs Gross Vehicle
13. If you are
reporting sales tax on a consolidated basis, is this
Weight) be rented for less than 30 days from this location?
location to be included in your consolidated account?
If yes, complete Section F.
If yes, enter your Reporting Number (TID).
_______________________________
__________
8.Do you occasionally make sales in the State of Indiana at fairs, flea markets,
etc? Yes
Section C: Withholding Tax (WTH) Registration (see instructions on page 2)
(No Registration Fee)
Contact the Department at (317) 232-2240 for more information regarding this tax.
1. Accounting Period
Year Ending Date 12 31
Month Day
2.Date taxes first withheld from an Indiana resident/employee under this ownership
Month Year
3.Anticipated monthly wages paid to Indiana resident/employees
$
4. Mailing name and address for WTH tax returns (if different from Section A, Line 6)Check if foreign address (see instructions)
In care of: B_______________________________________ Street Address: C__________________________________________________
City: D_______________________________________________
State: E_________________
ZIP Code: F_____________________
5. Are you a Race Team withholding income taxes for Race Team
Members who are nonresident employees/independent contractors? Yes
Section D: Food and Beverage (FAB) Tax Registration (see instructions on page 3) (No Additional Fee)
Sales Tax Section B must also be completed.
Complete this section if prepared foods or beverages will be sold.
1.Date of first sales at this location under this ownership
2.Enter the name(s) of the county(ies), city(ies) and/or town(s) where prepared foods or beverages are sold or catered and list start dates.
A County
B City or Town
C Starting Date
1.________________
______________________
______________
2.________________
3.________________
Page 3a(Please print legibly or type the information on this application.)Business Tax Application
Section E: County Innkeepers Tax (CIT) Registration (see instructions on page 3) (No Additional Fee)
Complete this section if you will provide lodging or accommodations for periods of less than thirty days.
1. Date room rentals or accommodations begin from this location
Section F: Motor Vehicle Rental (MVR) Excise Tax Registration (see instructions on page 3) (No Additional Fee)
If cars or trucks (less than 11,000 lbs Gross Vehicle Weight) will be rented for less than thirty days from this location, complete this section.
1. Date motor vehicle rental or leasing begins
2.Tax District Number: _________________________________
If unkown, contact the County Assessors office.
Section G: Tire Fee (TIF) Registration (see instructions on page 3) (No registration fee)
Contact the Department at (317) 232-2240 for more information regarding this fee.
Complete this section if you will be selling new replacement tires and/or new tires mounted on motor vehicles.
1. Date sales begin from this location:
Section H: Heavy Equipment Rental Excise Tax Registration (see instructions on page 3) (No Additional Fee)
If heavy equipment will be rented for less than thirty days from this location, complete this section.
1. Date heavy equipment rental or leasing begins
Section I: Peer to Peer Vehicle Sharing Excise Tax
If vehicle sharing will be for less than thirty days from this location, complete this section.
1. Date vehicle sharing begins
Section J: Marketplace Facilitator
See instructions for more details on Marketplace Facilitators.
1.Does this business operate a marketplace on which it facilitates sales to Indiana customers? If box is checked, ensure section B is complete.
2.Does this marketplace facilitate the provision of accommodations to Indiana customers? If box is checked, ensure section E is complete.
3.Does this marketplace facilitate the sale and delivery of prepared food to Indiana customers? If box is checked, ensure section D is complete.
4.Does this Marketplace facilitate the sharing of personal vehicles? If box is checked, ensure section I is complete.
A marketplace is a forum used to connect sellers to buyers. A business is a marketplace facilitator if it operates a marketplace AND collects the payment or provides access to payment services on behalf of the seller. These boxes should not be checked unless the registering business is operating a marketplace AND facilitating sales for third parties. A business that is selling through a marketplace should NOT check any of these boxes.
Page 4a
(Please print legibly or type the information on this application.)
Section K: Signature Section
Contact the Department at (317) 232-2240 for more information regarding this application.
I hereby certify that the statements are correct.
Signature: __________________________________________
Title: __________________________
Date: ______________________
This application must be signed by the owner, general partner, corporate officer, or resident agent before it will be accepted by the Department. (IC 6-8.1-3-4)
Note:
Failure to remit sales tax due and/or income tax withheld is a felony punishable by imprisonment, a fine of $10,000 plus a 100-percent fraud penalty.
The partners or corporate officers are each personally, jointly and severally liable for the sales and use tax* collected and the withholding tax withheld. These taxes are trust fund taxes and are not discharged in bankruptcy proceedings.
*This includes: County Innkeepers Tax (CIT), Food and Beverage Tax (FAB), Tire Fee (TIF), and Motor Vehicle Rental and County Supplemental Excise Tax (MVR).
Mail To:
Private Employment Agencies Only
Titles and Clearances Division
For additional information about private
Tax Administration Processing
100 N. Senate Ave
employment agencies:
P. O. Box 6197
Indianapolis, IN 46204
Call (317) 232-5977
Indianapolis, IN 46206-6197
Instructions for Completing Form BT-1
Please allow four to six weeks for processing.
Purpose: Form BT-1 is an application used when registering with the Indiana Department of Revenue for Sales Tax, Withholding Tax, Out-of- State Use Tax, Food and Beverage Tax, County Innkeepers Tax, Tire Fee, and Motor Vehicle Rental Excise Tax, or a combination of these taxes. The form also allows you to add a new tax type to an existing registered location in the event your business activities expand.
•Be sure to answer all applicable questions. Failure to do so may result in delays in establishing an account for you or may result in penalty assessments for returns that cannot post to your account.
•Please print legibly or type the information on your application.
•Note: Any outstanding tax liability owed by the applicant or
•an owner, partner, or officer will delay application approval.
Section A
(This section is devoted to taxpayer information.) Line 1: According to federal guidelines, most partnerships and all corporations are required to obtain a Federal Identification Number (FID). This number is also required whenever you withhold federal income tax from employees, regardless of ownership type. If you have a FID, enter it on Line 1. This form may be submitted to the Department of Revenue prior to receiving your FID. If you have applied, but have not yet received your federal identification number, indicate “applied for” on Line 1. You may get this number by completing the Internal Revenue Service Form SS-4. This form may be obtained from your local IRS office or by calling 1-800-829-3676. Your FID is assigned to you by the Internal Revenue Service.
Line 2: The Taxpayer Identification Number (TID) is applicable only if you have previously registered with the Department. The TID is a 13-digit number shown on the Registered Retail Merchant Certificate and/or vouchers or returns.
Lines 3 and 4: Enter the name and the daytime telephone number of a person within your organization whom the Department may contact about tax-related matters for this location.
Line 5: Check the reason (only one) that explains why you are filing this application.
Note: Canadian/foreign address If you indicate it is a foreign address please complete the address following U.S. Postal guidelines. The City line should show the Country name written in full and preferably in capital letters. A Canadian address should be shown the same as a U.S. address. Use the standard two-character abbreviations for provinces and territories. It will go on the State line.
Line 6: These lines are for your ownership name and mailing address. On the first line, enter the ownership name of your business. If you are a sole proprietor, enter your last name, first name, and middle initial. If you are a corporation, enter the corporate name as listed on your corporate charter. If you are a partnership and have a legal partnership name, enter the name as recognized by the Internal Revenue Service. If you are a nonprofit organization, enter your organization’s name as listed with the Internal Revenue Service. All government agencies should list their proper agency name. Enter the address of the ownership. Your email address is optional.
Line 7: If your business is conducted under a trade name or DBA (doing business as) name, enter it here. Enter the location street address, city, state, zip code, county, and township. If you do not know your township, contact your county assessor. Enter the telephone number of the business location. If you are conducting business activities from your home, enter your home telephone number (include the area code).
Note: The business location address cannot be a P.O. Box number.
Line 8: This line is used to indicate the type of organization of your business. For detailed information about the different types of organizations, go to: www.in.gov/sos/business
Line 9: Enter your Indiana Secretary of State Control number, if you have one.
Line 10: This information is to be completed only if you are a corporation. Otherwise, proceed to Question 11.
A)”State of Incorporation” is the state where your Articles of Incorporation were filed.
B)”Date of Incorporation” is the date you incorporated.
C)”State of Commercial Domicile” is the principal place from where your trade or business is directed or managed. Commercial domicile is not necessarily in the state of incorporation.
D)”Enter the date authorized to do business in Indiana.” This date is obtained from the Indiana Secretary of State’s Office for any foreign corporation not incorporated in Indiana seeking authority to transact business in Indiana.
E)”Accounting Period Year Ending Date” is the month and day your corporation closes its books. If you are on a calendar year, your accounting period date is Dec. 31. If you are on a fiscal year, the accounting period date will be a date other than Dec. 31.
Line 11: Included in this application is a North American Industry Classification System (NAICS) list categorizing business types. Examine the list and locate your business activity or activities from the listing. You may enter up to four codes. The codes will assist the Department in mailing tax bulletins and other information applicable to your business. If you are currently using a six-digit code that is not on the list, but has been approved by the IRS, use that number(s).
Line 12: This section mustbe completed for processing of this form. If the business is a Sole Proprietorship, enter the owner’s Social security number, last name, first name, middle initial, title as owner and home address. If the business is a Partnership, enter each general partner’s Social Security number, name (last name, first name, middle initial), title of the partner, and home address. If you are a Corporation, enter the Social Security numbers, names of the corporate officers, titles, and home addresses. If you are a Governmental Agency or other type ownership, enter Social Security number(s), name(s) of official officer(s), title(s), and home address(es). Social Security numbers are required in accordance with IC 4-1-8-1. Affiliates of the registering entity listed on Line 6 must provide the Federal Identification Number, its entity name and address as well as the names, addresses and Social Security numbers of the affiliate’s responsible officers or partners. Attach additional sheets if necessary.
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Tax Registration
Line 13: If the box is checked here you must complete select the tax types from question 14 you wish to register for and complete section J.
Line 14: Check (all that apply) the type of tax(es) you wish to register for this business location.
Private Employment Agency Instructions
Complete Section A and the Signature Section of the BT-1.
Contact Licensing at 317-232-5977 for a separate application which will need to be completed and submitted with your BT-1. See Signature
Section for mailing address.
Section B
Retail Sales Tax Account: $25 Nonrefundable Registration Fee Retail Sales Tax is applicable whenever selling activities are conducted in Indiana; whenever a business location, warehouse, distribution center exists; or whenever employees solicit or take orders for your products in Indiana (this includes wholesalers). Upon registration for retail sales tax, the Department will issue a Registered Retail Merchant Certificate. The registration fee of $25 is a nonrefundable processing fee and must be remitted with this application when registering for sales tax. Each business location, including manufacturers, per 45 IAC 2.2-8-7, must have a separate Registered Retail Merchant Certificate. A change of ownership requires a new application to be filed along with the $25 fee. For example: A sole proprietor changing to a partnership or corporation is a change of ownership. Retail sales tax rate is seven percent (.07).
Effective October 1, 2018, a business selling into Indiana without a physical presence in Indiana is required to register for retail sales tax if it meets one or both of the following economic nexus thresholds in the current or preceding calendar year.
The business has gross revenue from any combination of:
•the sale of tangible personal property that is delivered into Indiana;
•a product delivered electronically into Indiana; or
•a service delivered in Indiana:
that exceeds $100,000.
The business sells any combination of:
•tangible personal property that is delivered into Indiana;
in 200 or more transactions.
This same economic nexus registration requirement applies to marketplace facilitators effective July 1, 2019.
As of Jan. 1, 2007, all Registered Retail Merchant Certificates are valid for two years. The Indiana Department of Revenue will automatically renew the certificate 30 days before the expiration date, at no cost to the merchant, as long as all sales returns and payments are up to date. However, if a retail merchant has unpaid sales tax debts, the Department may not renew the certificate. Merchants cannot continue to operate
a business without a valid certificate. Read Indiana Code 6-2.5-8-1 for more information.
Line 1: Enter the date or anticipated date selling activities will begin. If you want to make purchases prior to your doors actually opening, use the date your purchasing will begin for “Date of First Sale.”
Line 2: Enter the dollar amount of your estimated monthly taxable sales. Wholesalers and manufactures please enter $1. If this is left blank or you put in zero, you will be set up on a monthly filing status.
Lines 3 through 13: Answer either “yes” or “no” as required and provide additional information as requested.
Section C
Withholding Tax Account: No Additional Fee
The following section is to be completed if you have employees in your workplace subject to Indiana Adjusted Gross (State) Income Tax. If you are registering for Withholding Tax, you must have a Federal Identification Number or have applied for one. There is no application fee for a withholding tax account. The withholding rates will be mailed to you on Departmental Notice # 1 (DN # 1) 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 an employee is a full-year resident of one of the states that has entered into a reciprocal agreement with Indiana. Also, county income tax must be withheld at the nonresident rate if the Indiana county is the county of principal employment.
Line 1: For a calendar year filing status, your accounting period date is December 31.
Line 2: List date taxes were first withheld.
Line 3: Enter dollar amount of anticipated monthly wages paid to your Indiana employees.
Line 4: If you want your withholding tax returns sent to an address other than the address listed in Section A Line 6, enter the mailing address.
Line 5: Indicate if you are a Race Team withholding income taxes for Race Team Members who are nonresident employees/independent contractors.
Section D
Food and Beverage Tax Account: No Additional Fee The Food and Beverage Tax applies to the sales of food and beverages in adopting counties and/or cities. To obtain an account, you must be registered for sales 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 if your business location is in an adopting county and/or city.
Line 1: Enter the date of first sales of food and/or beverages from this
Page 2
location or enter the date you plan to begin.
Line 2: Enter the name(s) of the adopting county(ies), city(ies), and/or town(s) where prepared foods or beverages are sold or catered and list the starting date(s) for each.
Line 1: Enter month / year when renting/leasing heavy equipment will begin.
Line 2: Enter the tax district number of this business location. If unknown, contact the County Assessor.
Section E
County Innkeepers Tax Account: No Additional Fee
The County Innkeepers Tax applies to the rental or leasing of hotel/motel rooms or accommodations for periods of less than 30 days. To obtain an account for this tax, you must be registered for sales tax for the location on this application. To determine if this tax applies to your business, contact your county auditor to see if your location is in an adopting county, and if so, whether the tax is submitted to the state or to the county.
Line 1: Enter month /year when room rentals/ accommodations will begin.
Section F
Motor Vehicle Rental Excise Tax Account: No Additional Fee
To obtain an account for this tax, you must be registered for sales tax for the location on this application. Every organization engaged in the rental or leasing of motor vehicles (weighing less than 11,000 lbs Gross Vehicle Weight) for less than 30 days is required to collect the Motor Vehicle
Rental Excise Tax. The motor vehicle rental excise tax rate is four percent (.04).
A supplemental rental excise tax may be in effect for some counties. Contact the Department at (317) 232-2240 for additional information.
Line 1: Enter month / year when renting/leasing motor vehicles will begin.
Section I
Peer to Peer Vehicle Sharing Excise Tax
This tax is imposed on the sharing of passenger motor vehicles and trucks on a peer to peer vehicle sharing program or by vehicle owners through means other than a sharing program. The tax is imposed on vehicle sharing for less than 30 days at a rate of two percent on the gross retail income received by the retail merchant (the sharing program or the vehicle owner if not shared on a sharing program). Exemptions include trucks shared with a gross weight exceeding 11,000 pounds, sharing by a funeral director when he or she uses the vehicle as part of the services provided by a funeral director, and sharing that meets the sales tax exemption under IC 6-2.5-5-54(b). The driver of the vehicle is liable for the tax, and the tax is a separate amount added to the consideration for the sharing.
Section J
Marketplace Facilitator
A “marketplace” means a forum that a marketplace facilitator uses to connect sellers to purchasers for the purpose of making retail transactions involving a seller’s products by means of any of the following:
•Listing, making available, or advertising products.
•Transmitting or otherwise communicating an offer or acceptance of a retail transaction of products between a seller and a purchaser.
•Providing or offering fulfillment or storage services for a seller.
•Setting prices for a seller’s sale of the seller’s products.
•Providing or offering customer service to a seller or a seller’s customers, or accepting or assisting with taking orders, returns, or exchanges of products sold by a seller.
•Branding sales as those of the marketplace facilitator.
The forum that constitutes the marketplace can be either physical or electronic. The seller’s products at issue may include tangible personal property, specified digital products, rooms, lodgings, or accommodations, or enumerated services.
Section G
Tire Fee Registration: No Additional Fee
Line 1: Enter the date of first tire sales.
Section H
Heavy Equipment Rental Excise Tax Registration: No Additional Fee To obtain an account for this tax, you must be registered for sales tax for the location on this application. Every organization engaged in the rental or leasing of Heavy Equipment for less than 30 days is required to collect the Heavy Equipment Rental Excise Tax. The heavy equipment rental excise tax rate is two point twenty-five percent (.0225).
A marketplace is facilitating a transaction when it does any of the following on behalf of the seller:
•Collects the sales price or purchase price of the seller’s products.
•Provides access to payment processing services, either directly or indirectly.
•Charges, collects, or otherwise receives fees or other consideration for transactions made on its electronic marketplace.
Line 1: Check box if the registering business qualifies as a
“marketplace facilitator” pursuant to IC 6-2.5-1-21.9, as described above.
If the box is checked, then Section B must be filled out.
Line 2: Check box if the marketplace is facilitating the provision of accommodations in Indiana.
Page 3
If the box is checked, then Section E must be filled out. The business will be automatically registered for all adopting counties.
However, the marketplace will only be required to file a return for anadopting county for periods in which it facilitates accommodations in that county.
Line 3: Check box if the marketplace is facilitating the sale and delivery of prepared food to customers in Indiana.
If the box is checked, then Section D must be filled out. Use Box #2 to list all adopting locations from which food will be picked up. Please attach a list of locations if the space alloted is insufficient. The marketplace will have to file a monthly return for all locations for which it registers even if the marketplace does not facilitate sales from that location in the period.
Line 4: Check box if the marketplace is facilitating the sharing of personal vehicles through a vehicle sharing program.
If the box is checked Section I must be filled out.
Electronic Funds Transfer
Who is required to remit by EFT?
If your average monthly tax liability is over $10,000 per month for any of the following tax types, you are required to register for EFT and remit tax payments electronically: withholding tax, sales tax, use tax, and/or out-of-sales use tax. Note: If you are subject to Tire Fee and are required to remit your sales tax by EFT, you are also required to remit the Tire Fee by EFT.
Section K
Signature Section
This application must be signed by the owner, general partner, corporate officer, or resident agent before it will be accepted by the Department.
This application will be delayed if any individuals listed on Line 12
(Section A), or the business has any outstanding tax liabilities.
Can I Voluntarily Remit by EFT?
Any business taxpayer who wishes to remit withholding tax and or sales/ use tax may register for EFT and make payments electronically.
How to Register for EFT?
You may register for the traditional EFT Program - Automated Clearing House (ACH) Debit or ACH Credit (in.gov/dor/tax-forms/electronic- filing-publications/). Select EFT-100 to download the EFT Program Guide and Registration Packet.
If you have any questions about EFT or would like us to send you additional information, contact the EFT Section by calling (317) 232- 5500.
Additional Information
Contact the Department at (317) 232-2240 for more information regarding this application, or this business tax application can be processed by a district office.
Indianapolis
Evansville
Merrillville
(317) 232-2240
(812) 479-9261
(219) 769-4267
Bloomington
Fort Wayne
Muncie
(812) 339-1119
(260) 436-5663
(765) 289-6196
Clarksville
Kokomo
South Bend
(812) 282-7729
(765) 457-0525
(574) 291-8270
Columbus
Lafayette
Terre Haute
(812) 376-3049
(765) 448-6626
(812) 235-6046
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North American Industry Classification System (NAICS)
(Revised 03/21)
This list of principal business activities and their associated codes is designed to classify an enterprise by type of activity in which it is engaged. These six-digit codes are derived from the North American Industry Classification System (NAICS) and do not resemble prior year codes. Select the category that best describes your primary business activity (for example Real Estate). Then select the activity that best identifies the principal source of your sales or receipts (for example, real estate agent). Now find the six-digit code assigned to this activity and enter it on all appropriate forms. The business tax application (BT-1) will accommodate up to four different codes related to your business. The codes will assist the Department in mailing tax bulletins and other information applicable to your business.
Code
11
Agriculture, Forestry, Fishing and Hunting
1122
Hog and Pig Farming
1152
Support Activities for Animal Production
111
Crop Production
11221
11521
1111
Oilseed and Grain Farming
112210
115210
11111
Soybean Farming
1123
Poultry and Egg Production
1153
Support Activities for Forestry
111110
11231
Chicken Egg Production
11531
11112
Oilseed (except Soybean) Farming
112310
115310
111120
11232
Broilers and Other Meat Type Chicken
21
Mining, Quarrying, and Oil and Gas
11113
Dry Pea and Bean Farming
Production
Extraction
111130
112320
211
Oil and Gas Extraction
11114
Wheat Farming
2111
111140
11233
Turkey Production
21112
Crude Petroleum Extraction
11115
Corn Farming
112330
211120
111150
11234
Poultry Hatcheries
21113
Natural Gas Extraction
11116
Rice Farming
112340
211130
111160
11239
Other Poultry Production
212
Mining (except Oil and Gas)T
11119
Other Grain Farming
112390
2121
Coal Mining
111191
Oilseed and Grain Combination Farming
1124
Sheep and Goat Farming
21211
111199
All Other Grain Farming
11241
Sheep Farming
212111
Bituminous Coal and Lignite Surface Mining
1112
Vegetable and Melon Farming
112410
212112
Bituminous Coal Underground Mining
11121
11242
Goat Farming
212113
Anthracite Mining
111211
Potato Farming
112420
2122
Metal Ore Mining
111219
Other Vegetable (except Potato) and Melon
1125
Aquaculture
21221
Iron Ore Mining
Farming
11251
212210
1113
Fruit and Tree Nut Farming
112511
Finfish Farming and Fish Hatcheries
21222
Gold Ore and Silver Ore Mining
11131
Orange Groves
112512
Shellfish Farming
212221
Gold Ore Mining
111310
112519
Other Aquaculture
212222
Silver Ore Mining
11132
Citrus (except Orange) Groves
1129
Other Animal Production
21223
Copper, Nickel, Lead, and Zinc Mining
111320
11291
Apiculture
212230
11133
Noncitrus Fruit and Tree Nut Farming
112910
21229
Other Metal Ore Mining
111331
Apple Orchards
11292
Horses and Other Equine Production
212291
Uranium-Radium-Vanadium Ore Mining
111332
Grape Vineyards
112920
212299
All Other Metal Ore Mining
111333
Strawberry Farming
11293
Fur-Bearing Animal and Rabbit Production
2123
Nonmetallic Mineral Mining and Quarrying
111334
Berry (except Strawberry) Farming
112930
21231
Stone Mining and Quarrying
111335
Tree Nut Farming
11299
All Other Animal Production
212311
Dimension Stone Mining and Quarrying
111336
Fruit and Tree Nut Combination Farming
112990
212312
Crushed and Broken Limestone Mining and
111339
Other Noncitrus Fruit Farming
113
Forestry and Logging
Quarrying
1114
Greenhouse, Nursery, and Floriculture
1131
Timber Tract Operations
212313
Crushed and Broken Granite Mining and
11311
11141
Food Crops Grown Under Cover
113110
212319
Other Crushed and Broken Stone Mining
111411
Mushroom Production
1132
Forest Nurseries and Gathering of Forest
and Quarrying
111419
Other Food Crops Grown Under Cover
Products
21232
Sand, Gravel, Clay, and Ceramic and
11142
Nursery and Floriculture Production
11321
Refractory Minerals Mining and Quarrying
111421
Nursery and Tree Production
212321
Construction Sand and Gravel Mining
111422
Floriculture Production
113210
212322
Industrial Sand Mining
1119
Other Crop Farming
212324
Kaolin and Ball Clay Mining
11191
Tobacco Farming
1133
Logging
212325
Clay and Ceramic and Refractory Minerals
111910
11331
Mining
11192
Cotton Farming
113310
21239
Other Nonmetallic Mineral Mining and
111920
114
Fishing, Hunting and Trapping
11193
Sugarcane Farming
1141
Fishing
212391
Potash, Soda, and Borate Mineral Mining
111930
11411
212392
Phosphate Rock Mining
11194
Hay Farming
114111
Finfish Fishing
212393
Other Chemical and Fertilizer Mineral
111940
114112
Shellfish Fishing
11199
All Other Crop Farming
114119
Other Marine Fishing
212399
All Other Nonmetallic Mineral Mining
111991
Sugar Beet Farming
1142
Hunting and Trapping
213
Support Activities for Mining
111992
Peanut Farming
11421
2131
111998
All Other Miscellaneous Crop Farming
114210
21311
112
Animal Production and Aquaculture
115
Support Activities for Agriculture and
213111
Drilling Oil and Gas Wells
1121
Cattle Ranching and Farming
Forestry
213112
Support Activities for Oil and Gas
11211
Beef Cattle Ranching and Farming,
1151
Support Activities for Crop Production
Operations
including Feedlots
11511
213113
Support Activities for Coal Mining
112111
Beef Cattle Ranching and Farming
115111
Cotton Ginning
213114
Support Activities for Metal Mining
112112
Cattle Feedlots
115112
Soil Preparation, Planting, and Cultivating
213115
Support Activities for Nonmetallic Minerals
11212
Dairy Cattle and Milk Production
115113
Crop Harvesting, Primarily by Machine
(except Fuels) Mining
112120
115114
Postharvest Crop Activities (except Cotton
22
Utilities
11213
Dual-Purpose Cattle Ranching and Farming
Ginning)
221
112130
115115
Farm Labor Contractors and Crew Leaders
2211
Electric Power Generation, Transmission
115116
Farm Management Services
and Distribution
Page 5
Completing the BT-1 Indiana form is an important step in registering your business with the Indiana Department of Revenue. This form collects essential information about your business, ensuring compliance with state regulations. Following these steps will help you fill out the form accurately and efficiently.
Once you have completed the form, ensure that all information is accurate and legible. You can then submit the application online or by mail, depending on your preference. This step is crucial for ensuring that your business operates smoothly within the state of Indiana.
The BT-1 Indiana form is a Business Tax Application used by individuals and entities to register a new business or update existing business information with the Indiana Department of Revenue (DOR). This form collects essential information required for tax purposes and ensures compliance with state regulations.
When filling out the BT-1 form, applicants must have the following information readily available:
To obtain a Federal Tax ID Number, also known as an Employer Identification Number (EIN), you can apply directly through the Internal Revenue Service (IRS). The application process is straightforward and can often be completed online. This number is essential for tax reporting and identification purposes for your business.
An Indiana Taxpayer Identification Number (TID) is a unique identifier assigned by the Indiana Department of Revenue to businesses operating in the state. It is necessary when registering an existing business location or adding new tax types. If you do not have a TID, you can request one from the DOR.
Yes, the BT-1 form can be filed online. To do so, visit the Indiana Business Portal at inbiz.in.gov . This online platform allows for a more streamlined application process and helps ensure that all necessary information is submitted correctly.
If you or any owner, partner, or officer of the business has outstanding tax liabilities, it may delay the approval of your BT-1 application. It is crucial to resolve any back taxes owed before submitting the form to avoid complications in the registration process.
There is no fee for filing the BT-1 form itself. However, if you are registering for a Retail Merchant Certificate, there is a nonrefundable registration fee of $25. Be sure to check if any additional fees apply based on the tax types you are registering for.
If you plan to register multiple business locations, a separate BT-1 application is required for each location. This ensures that the Indiana Department of Revenue has accurate information for each business site and can manage tax obligations effectively.
The BT-1 form must be signed by the owner, general partner, corporate officer, or resident agent of the business. This signature certifies that all information provided is accurate and complete, which is vital for the acceptance of the application by the Department of Revenue.
Failing to provide a Federal Tax ID Number or Employer Identification Number (EIN). This is crucial for the application.
Not including the Indiana Taxpayer Identification Number (TID) when applicable. This is needed for adding locations or tax types.
Omitting the contact name and daytime telephone number. This information is essential for communication.
Incorrectly selecting the reason for the application. Ensure the correct option is checked to avoid delays.
Using an incorrect legal name or entity name. This must match official records to prevent issues.
Neglecting to provide a business trade name or Doing Business As (DBA). This is necessary for identification.
Not indicating the type of organization. This helps the state categorize your business properly.
For corporations, failing to provide the state of incorporation and other required details. This is critical for compliance.
Overlooking the need for a North American Industry Classification System (NAICS) code. This code is vital for tax purposes.
Not disclosing any outstanding tax liabilities. Failure to do so can lead to delays in application approval.
The BT-1 Indiana form is an essential document for businesses registering or updating their information with the Indiana Department of Revenue. Along with this form, several other documents may be required to ensure a smooth registration process. Below is a list of commonly used forms and documents that accompany the BT-1 form, each serving a specific purpose in the business registration landscape.
Gathering these documents ahead of time can streamline the registration process and help avoid delays. Each document plays a vital role in ensuring that your business is properly registered and compliant with state and federal regulations.
The IRS Form SS-4 is similar to the BT-1 Indiana form in that both require a Federal Tax Identification Number, also known as an Employer Identification Number (EIN). This number is essential for businesses operating in the United States, as it serves as a unique identifier for tax purposes. Just as the BT-1 form requests the EIN to complete the application process, the SS-4 form is used to apply for this number, ensuring that businesses can properly report their taxes to the federal government.
The Indiana Secretary of State's Business Entity Report is another document that shares similarities with the BT-1 form. Both forms require basic business information, including the legal name of the business and the type of organization. While the BT-1 focuses on tax registration, the Business Entity Report is used to maintain the business's status with the state. This ensures that the state has up-to-date information about the business, which is crucial for compliance and legal recognition.
The Indiana Sales Tax Registration form is comparable to the BT-1 form in that both are necessary for businesses that will be collecting sales tax. The BT-1 form includes a section for businesses to indicate their intention to register for sales tax, while the Sales Tax Registration form is specifically dedicated to this purpose. Both documents work together to ensure that businesses comply with state tax laws and properly remit sales tax collected from customers.
The Indiana Withholding Tax Registration form aligns with the BT-1 form as both require information about the business's employees and payroll. The BT-1 form asks for anticipated monthly wages and the number of employees, while the Withholding Tax Registration form is specifically for businesses that will be withholding state income tax from employee wages. This ensures that businesses are prepared to meet their tax obligations regarding employee compensation.
The Indiana Department of Workforce Development’s Employer Registration form is similar to the BT-1 form in that both require businesses to register for various taxes related to employment. While the BT-1 form collects information necessary for business tax registration, the Employer Registration form focuses on unemployment insurance and other employment-related taxes. Both forms aim to facilitate compliance with state regulations regarding employment and taxation.
The Indiana Business Personal Property Tax Return is another document that resembles the BT-1 form in that it requires businesses to report specific information about their assets. The BT-1 form collects details necessary for tax registration, while the Business Personal Property Tax Return is used to assess taxes on personal property owned by the business. Both forms are essential for ensuring that businesses fulfill their tax obligations to the state.
The Indiana Corporate Income Tax Return is similar to the BT-1 form as both require detailed financial information about the business. The BT-1 form collects basic information necessary for tax registration, while the Corporate Income Tax Return is used to report the business's income and calculate tax liability. Both documents are vital for ensuring that businesses comply with state tax laws and accurately report their financial activities.
The Indiana Partnership Return is akin to the BT-1 form in that both require information about the business structure and ownership. The BT-1 form gathers information necessary for tax registration, while the Partnership Return is specifically for partnerships to report income, deductions, and other financial details. This ensures that partnerships comply with state tax laws and accurately report their earnings.
The Indiana Nonprofit Organization Registration form is similar to the BT-1 form in that both require specific information about the organization’s structure and purpose. While the BT-1 form is used for business tax registration, the Nonprofit Registration form is designed for organizations seeking tax-exempt status. Both forms are essential for ensuring compliance with state regulations and facilitating proper tax treatment.
Finally, the Indiana Business License Application shares similarities with the BT-1 form. Both require essential information about the business, including its legal name and type of organization. While the BT-1 focuses on tax registration, the Business License Application is necessary for obtaining the required licenses to operate legally within the state. Both documents are integral to establishing a business's legal standing in Indiana.
When filling out the BT-1 Indiana form, it is important to ensure accuracy and completeness. Here are some key things you should and shouldn't do:
Misconception 1: The BT-1 form is only for new businesses.
Many people believe that the BT-1 form is solely for those starting a new business. In reality, it can also be used to update information for existing businesses. This includes adding a new location or changing the type of organization.
Misconception 2: You do not need a Federal Tax ID Number (EIN) if you already have a state ID.
Some assume that having a state Taxpayer Identification Number (TID) is sufficient. However, the BT-1 form requires both a Federal Tax ID Number and a TID to ensure proper registration and compliance with federal and state regulations.
Misconception 3: The BT-1 form can be submitted without a responsible officer's information.
This is not true. The form requires the name and Social Security number of a responsible officer, especially for sole proprietors. This information is crucial for accountability and tax purposes.
Misconception 4: Outstanding tax liabilities do not affect the approval of the BT-1 application.
On the contrary, any outstanding tax liabilities will delay the approval process. It's important to resolve any back taxes owed by the applicant or any associated owners before submitting the BT-1 form.
Filling out the BT-1 Indiana form is an essential step for businesses looking to register or update their information with the Indiana Department of Revenue. Here are key takeaways to consider:
By following these guidelines, applicants can streamline the process of completing the BT-1 form and ensure compliance with Indiana tax regulations.