Indiana State Law

Indiana businesses must register with the Secretary of State before conducting business. Sole proprietors using a trade name must file a DBA with the county recorder. All businesses with employees…

Source: IN Secretary of State

Indiana employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Department…

Source: IN Department of Workforce Development

Indiana employers must report all newly hired and rehired employees to the State Directory of New Hires within 20 days of the hire date. Reports must include the employee name,…

Source: IN Department of Workforce Development

Indiana imposes a flat 4.9% adjusted gross income tax on C corporations doing business in the state. C corporations file Form IT-20 with the Department of Revenue. Multi-state corporations apportion…

Source: IN Department of Revenue

Indiana imposes a flat 7% sales and use tax on retail sales of tangible personal property and certain services statewide, with no local sales taxes. Groceries and prescription drugs are…

Source: IN Department of Revenue

Indiana minimum wage is $7.25 per hour, matching the federal rate. Tipped employees may be paid $2.13 per hour provided tips bring total compensation to at least $7.25. Indiana has…

Source: IN Department of Labor

Indiana employers with one or more employees must carry workers compensation insurance. Coverage may be obtained through a private insurer or through self-insurance approved by the Worker Compensation Board. Sole…

Source: IN Worker Compensation Board

Indiana professional licensing is administered by the Professional Licensing Agency, which oversees more than 40 license types including engineers, architects, real estate agents, healthcare providers, and accountants. License applications and…

Source: IN Professional Licensing Agency

Indiana requires home improvement contractors to register with the Office of the Attorney General. Electrical, plumbing, and HVAC contractors hold separate state licenses through the Fire Prevention and Building Safety…

Source: IN Office of the Attorney General

The Indiana Economic Development Corporation (IEDC) administers the Economic Development for a Growing Economy (EDGE) tax credit, providing refundable payroll tax credits to businesses creating new jobs in Indiana. Credits…

Source: IN Economic Development Corporation

The Indiana IEDC administers SBIR/STTR matching grants of up to $100,000 for Indiana small businesses that have received a federal SBIR or STTR Phase I or Phase II award. The…

Source: IN Economic Development Corporation

Home-based businesses in Indiana are regulated by local city and county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits,…

Source: IN Economic Development Corporation

Indiana LLCs are formed by filing Articles of Organization with the Secretary of State and paying a $95 fee online. All LLCs must designate a registered agent with an Indiana…

Source: IN Secretary of State

Indiana corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a $95 fee online. Corporations must designate a registered agent in Indiana and file…

Source: IN Secretary of State

Indiana LLCs and corporations must file a Business Entity Report with the Secretary of State every two years by the end of the anniversary month of formation. The filing fee…

Source: IN Secretary of State