If, while a resident of Indiana, you made purchases while you were outside Indiana, through the mail (for instance, by catalog or offer through the mail), through radio or television advertising and/or over the Internet, these purchases may be subject to Indiana sales and use tax if sales tax was not paid at the time of purchase.
What is the Use Tax rate?
This tax, called “use” tax, is figured at 7% (.07)
Where do I enter this in my account?
- log in to your account
- Indiana return-edit
- Total purchase price of property subject to the sales/use tax
You can look on the bottom of Page 23 of the Indiana IT-40 Instructions to determine the amount of Use Tax.