Indiana · Sales tax closure
Close an Indiana sales tax account.
Indiana treats a dormant sales tax account as an active one. If the account is not closed on INTIME and no BC-100 is filed, the Department of Revenue may keep sending bills for estimated taxes, on a business that is not selling anything.
Who you are dealing with
Indiana Department of Revenue
- Handles:
- Business trust tax accounts, which is where sales tax sits, alongside withholding on the same request
- System:
- INTIME
- Form:
- Close the account in INTIME, or Form BC-100, Indiana Business Tax Closure Request, faxed to 317-232-1021 or mailed to Indiana Department of Revenue, Customer Service, PO Box 6197, Indianapolis IN 46206-6197. Do not do both
- Phone:
- 317-232-2240, Monday to Friday 08:00 to 16:30 ET
State fee. $0. Indiana does not charge to close a trust tax account. Estimated tax bills raised on an account left open are a genuine cost, and they have to be resolved rather than ignored.
When you have to close
You close when you stop making taxable retail sales in Indiana. Sales tax is a trust tax, meaning it is money you collected on the state's behalf, which is why Indiana treats an open account with more urgency than states that treat it as an ordinary registration.
Final returns come first
Bring the sales tax filings current through the closing date before or alongside the request. An account closed with returns outstanding still carries those returns, and the estimated billing that prompted the closure does not stop until the underlying gap is filled.
How long it takes
Indiana does not publish a processing time. INTIME gives an immediate record where the mailed or faxed BC-100 does not, which is the argument for using it when you have access.
What we do
We confirm which accounts are open, file the final returns if they are still outstanding, submit the cancellation to each agency, and follow up until both are confirmed closed. You get the written confirmations. One flat price, and the state charges nothing to close.
What makes Indiana harder than average
- Estimated bills, not reminders. Indiana states that if the account is not closed on INTIME and the BC-100 is not filed, the Department of Revenue may continue to send bills for estimated taxes. Most states ask for a return. Indiana assesses one.
- Do not mail and fax the same form. The Department of Revenue says so directly. Sending it twice by two routes causes a problem often enough that they put it in writing.
- One request, several accounts. BC-100 closes Indiana business trust tax accounts, which covers sales tax and withholding together. That is convenient if both are ending and a hazard if only one is.
- Trust tax framing raises the stakes. Sales tax you collected was never yours, and an open account with unfiled returns on collected tax is a different category of problem from a dormant registration.
Questions and answers
Why is Indiana billing me sales tax when I have no sales?
Because the account is still open. Indiana states that if the account is not closed on INTIME or the BC-100 is not filed, the Department of Revenue may continue sending bills for estimated taxes. Closing the account is what stops it.
Can I close sales tax and withholding on one request?
Yes. BC-100 closes Indiana business trust tax accounts, which includes both. If only one is ending, make sure the request says so.
Should I fax or mail the BC-100?
One or the other, never both. Indiana says explicitly not to mail and fax the form. Fax is 317-232-1021, or post it to the Customer Service PO Box in Indianapolis. If you have INTIME access, close it there instead.
I already got an estimated bill. Does closing the account cancel it?
Closing stops future ones. The bills already raised have to be resolved, usually by filing the actual returns for those periods so the estimate is replaced by the real figure.
What do you need from me to start?
The legal name and Taxpayer Identification Number, the date you stopped making taxable sales, which accounts you hold, any estimated bills already received, and which returns are outstanding.
Agency details verified 2026-08-03