Article: 50321

Overview

If you made out-of-state or online purchases on which Indiana sales tax was not collected, you may be required to report and pay use tax on your Indiana individual return (Form IT-40). This is done using the Sales/Use Tax Worksheet.

Indiana requires residents to report and pay use tax when sales tax was not collected at the time of purchase. Common examples include:

• Online purchases from out-of-state retailers
• Mail-order items
• Goods bought in states with no or lower sales tax.

If you have made such purchases and did not pay Indiana sales tax, you must report these on your return using the Sales/Use Tax Worksheet.

Add IN Sales/Use Tax Worksheet

To add the IN Sales/Use Tax Worksheet:

1. Go to the State taxes section.
2. Select I’d like to see the forms I’ve filled out or search for a form.
3. In the drop list, select Indiana.
4. Select the Taxes tab.
5. Select Sales/Use Tax Worksheet to add and open the form.
6. Complete the form with your applicable information.
7. Click Save to apply changes.

Further Information

Review the IT-40 instructions for more information.