Form BT-1 at a glance
What it is: Form BT-1 is the Indiana Department of Revenue Business Tax Application, an application used when registering for Sales Tax, Withholding Tax, or a combination of these taxes.
Where and when to file: To file this application online, visit: inbiz.in.gov/BOS/Home/Index Mail To: Indiana Department of Revenue Tax Administration Processing P. O. Box 6197 Indianapolis, IN 46206-6197 Please allow four to six weeks for processing Form BT-1.
Form BT-1 is an application used when registering with the Indiana Department of Revenue for Sales Tax, Withholding Tax, Out of State Use Tax, Food and Beverage Tax, County Innkeepers Tax, Tire Fee, and Motor Vehicle Rental Excise Tax, or a combination of these taxes.
The form also allows you to add a new tax type to an existing registered location in the event your business activities expand.
A separate application is required for each business location.
What to bring and attach to Form BT-1
Applicants need to have the following information available when registering a business or updating business information with the Indiana Department of Revenue (DOR) using Form BT-1, Business Tax Application.
A FEIN / Tax ID Number is needed to complete the application. Indiana Taxpayer Identification number (TID). The TID is requested when adding a location to an existing business account or when registering an existing location for other tax types. Business contact name and daytime telephone number. Reason for the application. Choices include: registering a new business, adding a location to an existing business or adding a new tax type. Legal name, partnership name, corporate name, other entity name or sole owner name. Business trade name or DBA. Type of organization. State of incorporation, date of incorporation, state of commercial domicile and the date authorized to do business in Indiana, if the business is not incorporated in Indiana. This information is required for corporations. North American Industry Classification System (NAICS) code. Responsible officer information (including Social Security number).
Business location's phone number and mailing address. Tax type(s) for which the business is registering. Any outstanding tax liability (back taxes) owed by the applicant or an owner, partner or officer will delay approval.
A filled-in Form BT-1 example: a sole proprietor registers a new business for Sales Tax
How to fill out Form BT-1, box by box
Lines 1 to 4, Federal Identification Number, TID and contact person
If you have a FID, enter it on Line 1. If you have applied, but have not yet received your federal identification number, indicate “applied for” on Line 1.
Line 2: The Taxpayer Identification Number (TID) is applicable only if you have previously registered with the Department. The TID is a 13-digit number shown on the Registered Retail Merchant Certificate and/or vouchers or returns.
Lines 3 and 4: Enter the name and the daytime telephone number of a person within your organization whom the Department may contact about tax-related matters for this location.
Line 5, reason for filing this application
Line 5: Check the reason (only one) that explains why you are filing this application.
Lines 6 and 7, owner name, business trade name and addresses
When registering as a sole proprietorship, use your legal name for the registration (John Q. Public). The name of the business will be listed under “Doing Business As” (DBA) further in the application.
On the first line, enter the ownership name of your business. If you are a sole proprietor, enter your last name, first name, and middle initial.
Enter the address of the ownership. Your email address is optional.
Line 7: If your business is conducted under a trade name or DBA (doing business as) name, enter it here. Enter the location street address, city, state, zip code, county, and township.
P.O. Box numbers cannot be used as a business location address.
If you do not know your township, contact your county assessor.
Line 8, type of organization
Line 8: This line is used to indicate the type of organization of your business.
Lines 9 and 10, Secretary of State control number and corporations
Line 9: Enter your Indiana Secretary of State Control number, if you have one.
Line 10: This information is to be completed only if you are a corporation. Otherwise, proceed to Question 11.
“State of Incorporation” is the state where your Articles of Incorporation were filed. “Date of Incorporation” is the date you incorporated.
“Accounting Period Year Ending Date” is the month and day your corporation closes its books. If you are on a calendar year, your accounting period date is Dec. 31.
Line 11, NAICS code
Line 11: Enter the North American Industry Classification System (NAICS) code (available at www.naics.com/search-naics-codes-by-industry) for your business activity. You may enter up to four codes.
Line 12, owners, partners or officers
Line 12: This section must be completed for processing of this form.
Instructions for sole proprietors: The owner's legal name and Social Security number must be listed as the responsible officer when completing Form BT-1.
If the business is a Sole Proprietorship, enter the owner's Social security number, last name, first name, middle initial, title as owner and home address.
Attach additional sheets if necessary.
Lines 13 and 14, tax types to register
Page 2, Tax Registration, Line 13: If the box is checked here you must complete select the tax types from question 14 you wish to register for and complete section J.
Line 14: Check (all that apply) the type of tax(es) you wish to register for this business location.
Section B, Sales Tax registration date and estimated monthly taxable sales
Retail Sales Tax is applicable whenever selling activities are conducted in Indiana; whenever a business location, warehouse, distribution center exists; or whenever employees solicit or take orders for your products in Indiana (this includes wholesalers).
The registration fee of $25 is a nonrefundable processing fee and must be remitted with this application when registering for sales tax (checked November 8, 2026).
Line 1: Enter the date or anticipated date selling activities will begin.
Enter the dollar amount of your estimated monthly taxable sales. Wholesalers and manufactures please enter $1. If this is left blank or you put in zero, you will be set up on a monthly filing status (checked November 8, 2026).
Section K, signature, title and date
Section K, Signature Section: SIGN at Signature, then fill in Title and Date.
This application must be signed by the owner, general partner, corporate officer, or resident agent before it will be accepted by the Department.
“I hereby certify that the statements are correct.”
More rules for Form BT-1
Be sure to answer all applicable questions. Failure to do so may result in delays in establishing an account for you or may result in penalty assessments for returns that cannot post to your account.
Please print legibly or type the information on this application.
Other tax sections
Registering for Withholding Tax
If you are registering for Withholding Tax, you must have a Federal Identification Number or have applied for one.
There is no application fee for a withholding tax account.
Sections D, E, F and H
Section D, Food and Beverage Tax Registration; Section E, County Innkeepers Tax Registration; Section F, Motor Vehicle Rental Excise Tax Registration; Section H, Heavy Equipment Rental Excise Tax Registration: Sales Tax Section B must also be completed.
Selling tires
Section G, Tire Fee (TIF) Registration: Complete this section if you will be selling new replacement tires and/or new tires mounted on motor vehicles.
Marketplace Facilitator
Section J, Marketplace Facilitator: A business is a marketplace facilitator if it operates a marketplace AND collects the payment or provides access to payment services on behalf of the seller. A business that is selling through a marketplace should NOT check any of these boxes.
Private Employment Agency
Complete Section A and the Signature Section of the BT-1. Contact Licensing at 317-232-5977 for a separate application which will need to be completed and submitted with your BT-1.
Private Employment Agencies Only Mail To: Titles and Clearances Division 100 N. Senate Ave Indianapolis, IN 46204
Common questions about Form BT-1
Where do I file it?
Mail To: Indiana Department of Revenue Tax Administration Processing P. O. Box 6197 Indianapolis, IN 46206-6197
Is there a penalty?
Failure to remit sales tax due and/or income tax withheld is a felony punishable by imprisonment, a fine of $10,000 plus a 100-percent fraud penalty (checked November 8, 2026).
Sources
[1] Form BT-1 State Form 43760 (R24 / 12-25), Business Tax Application, Indiana Department of Revenue (the Official source link on this page).
