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.
Last updated:
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.
Our fee. $180 per state, flat. State fees are passed through at cost.
When you have to close or cancel
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 any outstanding final returns, submit each cancellation, and follow up until every agency confirms in writing. You keep the client. We never email them.
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.
Dissolving the company is not the same as closing the tax accounts
Articles of dissolution leave the withholding, unemployment, and sales tax accounts open, and those agencies keep expecting returns until each one is closed with them. That is the separate filing that stops the notices.
For CPAs and bookkeepers
Send the state, the last payroll or sale date, and the account numbers. The written confirmations come back to you. We do not dissolve the company and we do not take over payroll.
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.
Comparing states? How to close (cancel) a sales tax permit in every state lists the cancellation route and final return rule for all 50 states and DC, with Indiana anchored.
Also in Indiana
Agency details verified 2026-08-03
About the provider
Regcrest LLC is a document preparation and filing service based in Allentown, Pennsylvania, founded in 2026. It prepares and files state payroll and sales tax registrations, account closures, and resale certificates on behalf of the businesses that instruct it, and works behind accounting firms, bookkeepers, and payroll providers as well as directly with businesses.
Regcrest LLC is not a CPA firm and not a law firm. It gives no tax or legal advice. It files in all 50 states, and publishes a full page for the 29states it has verified against the agency's own material so far, each one showing the date it was checked. For anything that turns on your specific situation, ask a licensed accountant or attorney.