Receipt requirements · IN
Indiana receipt requirements
What a business issuing its own receipts in Indiana needs to show: the rate, whether tax has to be stated separately, which categories are exempt, and whether a written rent receipt is required.
Rates verified: 2026-08-05. Rates change — check your state Department of Revenue before relying on a figure for filing.
Sales tax at a glance
- State rate
- 7%
- Combined with local
- 7% statewide, no local add-on
- Sourcing
- Destination-based — tax follows the buyer's address
Does tax have to be separately stated?
Indiana expects the tax stated separately from the selling price. With a single statewide rate and no local option, the separate line is the same everywhere in the state.
Whatever the rule, print it as its own line. Separately stating tax is what lets a reviewer isolate the pre-tax cost, and it is the mechanism most state statutes use to let a seller exclude the tax from gross receipts. The display conventions are covered here.
Exempt and specially rated categories
- Groceries for home consumption exempt
- Prescription drugs exempt
- Prescribed medical equipment exempt
- Manufacturing and agricultural inputs exempt
A basket that mixes an exempt item with a taxable one needs a per-line tax flag and separate taxable and non-taxable subtotals, or the tax line cannot be checked against the lines it came from.
Rent receipts in Indiana
No statute requires a written rent receipt; a tenant may still request one and most landlords issue one.
The two fields landlords most often omit are the period the payment covers and the unit number. The full field list is here, and the statutory format is in the rent receipt spec.
Worth knowing in Indiana
Indiana is one of the few states where a receipt template genuinely can hard-code the rate: 7% applies statewide with no county or municipal sales tax anywhere. Only county food-and-beverage and innkeeper's taxes add lines, and only in hospitality.