Indiana Business Tax Application
Extracted from PDF file 2018-indiana-form-bt-1.pdf, last modified March 2011
Business Tax ApplicationIndiana Department of Revenue Form BT-1 Business Tax Application State Form 43760 (R14 / 8-18) A separate application is required for each business location. To file this application online, visit: https://inbiz.in.gov/BOS/Home/Index Section A: Taxpayer Information (see instructions on page 1) Please print legibly or type the information on this application. Visit INTax.in.gov to file and pay your business taxes online. 1. Federal Identification Number (FID): 2. If this business is currently registered with the Department of Revenue, enter your Taxpayer Identification Number (TID): ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ — ___ ___ ___ ___ ___ ___ ___ 3. Name of contact person responsible for filing tax forms. 4. Contact person’s daytime telephone number: A B Ext. 5. Check (only one) reason for filing this application: A Starting New Business B Business Under New Ownership C To Change Type of Organization D To Add Location to Existing Account E To Register for Other Type(s) of Tax 6. Owner name, Legal name, Partnership name, Corporate name or Other entity name: A Check if foreign address (See instructions) F Other ___________________________________________ 7. Business trade name or DBA and physical location: (This name and address is for the business location.) A Check if foreign address (See instructions) Name: B _______________________________________________ P.O. Box numbers cannot be used as a business location address. Street Address: C ________________________________________ City: D _________________________________________________ State: E ___________________ Zip Code: F __________________ County: G _________________ Township: H __________________ Business Location Telephone Number: I ______________________ J Ext. _________ B _____________________________________________________ If sole owner (last name, first name, middle initial, Suffix) C ______________________________________________________ Primary Address: D ________________________________________ City: E _________________________________________________ State: F ______________________ Zip Code: G _______________ County: H ______________________________________________ Email Address: I _________________________________________ E Corporation F S Corp 8. Check the type of organization of this business: A Sole Proprietor B Partnership C LLP D LP G LLC H Nonprofit I Fed Govt J Other Govt K Other ___________________________________________________________ 9. Indiana Secretary of State Control # __________________________ See www.in.gov/sos/ for requirements. 10. All corporations answer the following questions: Otherwise, proceed to Question 11. A. State of Incorporation: B. Date of Incorporation: D. If not incorporated in Indiana, enter the date authorized to do business in Indiana. 11. North American Industry Classification System (NAICS): Please enter a primary and any secondary code(s) that may apply. Month Day Day C. State of Commercial Domicile: Year E. Accounting period year ending date: Year Month Day PRIMARY 12. Owner, Partners, or Officers (Attach separate sheet if necessary.) A Social Security Number Month Social Security Numbers are required in accordance with IC 4-1-8-1. B C D E Last Name, First Name, Middle Initial, Suffix F Title G Street Address City State Zip Code 1 2 3 13. Tax(es) to be Registered for this Business Location (Check all that apply.) A Withholding Tax (Complete Section C.) B County Innkeepers Tax (Complete Section E.) C Food and Beverage Tax (Complete Section D.) D Motor Vehicle Rental Excise Tax (Complete Section F.) E Sales Tax (Complete Section B for a Registered Retail Merchants Certificate.) F G H I Out-of-State Use Tax (Complete Section B.) Private Employment Agency (See instructions on page 2.) Tire Fee (Complete Section G.) Heavy Equipment Rental Excise Tax (Complete Section H.) Page 2a (Please print legibly or type the information on this application.) Business Tax Application Section B: Sales Tax (RST)/Out-Of-State (OOS) Use Tax Registration (Valid for two years, see instructions on page 2) ($25 Nonrefundable Registration Fee for Retail Merchants Certificate) (No Fee for Out-of-State Use Tax Certificate) Contact the Department at (317) 233-4015 for more information regarding these taxes. 1. Registration date of this location under this ownership:* * See Instructions on page 2. Month Check the appropriate responses. 3. Is this business seasonal? Yes A No B If yes, check active months. (Check no more than nine.) 2. Estimated monthly taxable sales: $ (Must be $1 or more; see instructions on page 2) Year A B C D E F Jan Feb Mar Apr May Jun G Jul H I J K L Aug Sep Oct Nov Dec 4. Will you provide lodging or accommodations for periods of less than 30 days? Yes A No B If yes, complete Section E. 11. Do you sell tires? Yes A If yes, complete Section G. 5. Will prepared foods or beverages be sold/catered? Yes A No B If yes, complete Section D. 12. Will Heavy Equipment be rented for less than 30 days from this location? Yes A No B 6. Will alcoholic beverages, beer, wine or packaged liquor be sold from this location? Yes A No B 13. Are you registered for Streamline Sales Tax? Yes A If you are registered, enter your Streamline Sales Tax (SSTID) Number. If yes, complete Section H. If yes, and you have one, enter your ATC Permit Number. Expiration Date Month C Day No B S If you should need to register (you must file online) go to www.in.gov/dor/3341.htm 7. Will gasoline, gasohol or special fuels be sold through a metered pump? Yes A No B 8. Will cars or trucks (less than 11,000 lbs Gross Vehicle Weight) be rented for less than 30 days from this location? Yes A No B If yes, complete Section F. 14. Mailing name and address for RST/OOS tax returns (if different from Section A, Line 6): A Check if foreign address (see instructions) In care of: B_______________________________________________ 9. If you are reporting sales tax on a consolidated basis, is this Street Address: C___________________________________________ location to be included in your consolidated account? Yes A No B No B City: D____________________________________________________ If yes, enter your Reporting Number (TID). _______________________________ __________ State: E__________________ 10. Do you occasionally make sales in the State of Indiana at fairs, flea markets, etc? Yes A No B ZIP Code: F__________________ Section C: Withholding Tax (WTH) Registration (see instructions on page 2) (No Registration Fee) Contact the Department at (317) 233-4016 for more information regarding this tax. 1. Accounting Period Year Ending Date 12 Month 31 Day 2. Date taxes first withheld from an Indiana resident/employee under this ownership Month Year $ 4. Mailing name and address for WTH tax returns (if different from Section A, Line 6) In care of: B_______________________________________ 3. Anticipated monthly wages paid to Indiana resident/employees A Check if foreign address (see instructions) Street Address: C__________________________________________________ City: D_______________________________________________ State: E_________________ 5. Are you a Race Team withholding income taxes for Race Team Members who are nonresident employees/independent contractors? Yes A No B ZIP Code: F_____________________ Page 3a (Please print legibly or type the information on this application.) Business Tax Application Section D: Food and Beverage (FAB) Tax Registration (see instructions on page 2) (No Additional Fee) Sales Tax Section B must also be completed. Contact the Department at (317) 233-4015 for more information regarding this tax. Complete this section if prepared foods or beverages will be sold. 3. Mailing name and address for FAB tax returns (if different from Section A, Line 6) A Check if foreign address (see instructions) 1. Date of first sales at this location under this ownership Month Year 2. Enter the name(s) of the county(ies), city(ies) and/or town(s) where prepared foods or beverages are sold or catered and list start dates. A County B City or Town In care of: B_____________________________________________ D Starting Date Street Address: C_________________________________________ 1.________________ ______________________ ______________ City: D__________________________________________________ 2.________________ ______________________ ______________ State: E_____________ 3.________________ ______________________ ______________ ZIP Code: F__________________ Section E: County Innkeepers Tax (CIT) Registration (see instructions on page 2) (No Additional Fee) Sales Tax Section B must also be completed. Contact the Department at (317) 233-4015 for more information regarding this tax. Complete this section if you will provide lodging or accommodations for periods of less than thirty days. 1. Date room rentals or accommodations begin from this location Month Year 2. Mailing name and address for CIT tax returns (if different from Section A, Line 6) In care of: B______________________________________ City: D_____________________________________ A Check if foreign address (See instructions) Street Address: C___________________________________________________ State: E________________ ZIP Code: F______________________ Section F: Motor Vehicle Rental (MVR) Excise Tax Registration (see instructions on page 2) (No Additional Fee) Sales Tax Section B must also be completed. Contact the Department at (317) 233-4015 for more information regarding this tax. If cars or trucks (less than 11,000 lbs Gross Vehicle Weight) will be rented for less than thirty days from this location, complete this section. 1. Date motor vehicle rental or leasing begins Month Year 2. Tax District Number: _________________________________ If unkown, contact the County Assessors office. 3. Mailing name and address for MVR tax returns (if different from Section A, Line 6) In care of: B________________________________________ City: D_______________________________________ A Check if foreign address (See instructions) Street Address: C_________________________________________________ State: E___________________ ZIP Code: F_____________________ Section G: Tire Fee (TIF) Registration (see instructions on page 3) (No registration fee) Contact the Department at (317) 233-4015 for more information regarding this fee. Complete this section if you will be selling new replacement tires and/or new tires mounted on motor vehicles. 1. Date sales begin from this location: Month Year 2. Mailing name and address for TIF returns (if different from Section A, Line 6): In care of: B______________________________________ City: D_______________________________________ A Check if foreign address (See instructions) Street Address: C___________________________________________________ State: E___________________ ZIP Code: F_____________________ Section H: Heavy Equipment Rental Excise Tax Registration (see instructions on page 2) (No Additional Fee) Sales Tax Section B must also be completed. Contact the Department at (317) 233-4015 for more information regarding this tax. If heavy equipment will be rented for less than thirty days from this location, complete this section. 1. Date heavy equipment rental or leasing begins Month Year 2. Tax District Number: _________________________________ If unkown, contact the County Assessors office. Page 4a (Please print legibly or type the information on this application.) Business Tax Application Section I: Signature Section Contact the Department at (317) 233-4015 for more information regarding this application. I hereby certify that the statements are correct. Signature: __________________________________________ Title: __________________________ Date: ______________________ This application must be signed by the owner, general partner, corporate officer, or resident agent before it will be accepted by the Department. (IC 6-8.1-3-4) Note: 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. The partners or corporate officers are each personally, jointly and severally liable for the sales and use tax* collected and the withholding tax withheld. These taxes are trust fund taxes and are not discharged in bankruptcy proceedings. *This includes:County Innkeepers Tax (CIT), Food and Beverage Tax (FAB), Tire Fee (TIF), and Motor Vehicle Rental and County Supplemental Excise Tax (MVR). Mail To: Private Employment Agencies Only Mail To: Indiana Department of Revenue Tax Administration Processing P. O. Box 6197 Indianapolis, IN 46206-6197 Indiana Department of Revenue Licensing Section 100 N. Senate Room N281 Indianapolis, IN 46204 For additional information about private employment agencies: Call (317) 232-5977 Instructions for Completing Form BT-1 Please allow four to six weeks for processing. Purpose: Form BT-1 is an application used when registering with the Indiana Department of Revenue for Sales Tax, Withholding Tax, Out-ofState 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. 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. If you do not know your township, contact your county assessor. Enter the telephone number of the business location. If you are conducting business activities from your home, enter your home telephone number (include the area code). •• Note: The business location address cannot be a P.O. Box number. •• •• •• 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 your application. Note: Any outstanding tax liability owed by the applicant or an owner, partner, or officer will delay application approval. Section A (This section is devoted to taxpayer information.) Line 1: According to federal guidelines, most partnerships and all corporations are required to obtain a Federal Identification Number (FID). This number is also required whenever you withhold federal income tax from employees, regardless of ownership type. If you have a FID, enter it on Line 1. This form may be submitted to the Department of Revenue prior to receiving your FID. If you have applied, but have not yet received your federal identification number, indicate “applied for” on Line 1. You may get this number by completing the Internal Revenue Service Form SS-4. This form may be obtained from your local IRS office or by calling 1-800-829-3676. Your FID is assigned to you by the Internal Revenue Service. 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: Check the reason (only one) that explains why you are filing this application. Note: Canadian/foreign address If you indicate it is a foreign address please complete the address following U.S. Postal guidelines. The City line should show the Country name written in full and preferably in capital letters. A Canadian address should be shown the same as a U.S. address. Use the standard two-character abbreviations for provinces and territories. It will go on the State line. Line 8: This line is used to indicate the type of organization of your business. For detailed information about the different types of organizations, go to: www.in.gov/sos/business 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. A) ”State of Incorporation” is the state where your Articles of Incorporation were filed. B) ”Date of Incorporation” is the date you incorporated. C) ”State of Commercial Domicile” is the principal place from where your trade or business is directed or managed. Commercial domicile is not necessarily in the state of incorporation. D) ”Enter the date authorized to do business in Indiana.” This date is obtained from the Indiana Secretary of State’s Office for any foreign corporation not incorporated in Indiana seeking authority to transact business in Indiana. E) ”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. If you are on a fiscal year, the accounting period date will be a date other than Dec. 31. Line 11: Included in this application is a North American Industry Classification System (NAICS) list categorizing business types. Examine the list and locate your business activity or activities from the listing. You may enter up to four codes. The codes will assist the Department in mailing tax bulletins and other information applicable to your business. If you are currently using a six-digit code that is not on the list, but has been approved by the IRS, use that number(s). Line 12: This section must be completed for processing of this form. If the business is a Sole Proprietorship, enter the Social Security number, last name, first name, middle initial, title as owner and home address. If the business is a Partnership, enter each general partner’s Social Security number, name (last name, first name, middle initial), title of the partner, and home address. If you are a Corporation, enter the Social Security numbers, names of the corporate officers, titles, and home addresses. If you are a Governmental Agency or other type ownership, enter Social Security number(s), name(s) of official officer(s), title(s), and home address(es). Social Security numbers are required in accordance with IC 4-1-8-1. Affiliates of the registering entity listed on Line 6 must provide the Federal Identification Number, its entity name and address as well as the names, addresses and Social Security numbers of the affiliate’s responsible officers or partners. Attach additional sheets if necessary. Line 6: These lines are for your ownership name and mailing address. 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. If you are a corporation, enter the corporate name as listed on your corporate charter. If you are a partnership and have a legal partnership name, enter the name as recognized by the Internal Revenue Service. If you are a nonprofit organization, enter your organization’s name as listed with the Internal Revenue Service. All government agencies should list their proper agency name. Enter the address of the ownership. Your email address is optional. Page 1 Tax Registration Line 13: Check (all that apply) the type of tax(es) you wish to register for this business location. Private Employment Agency Instructions 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. See Signature Section for mailing address. Section C Withholding Tax Account: No Additional Fee The following section is to be completed if you have employees in your workplace subject to Indiana Adjusted Gross (State) Income 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. The withholding rates will be mailed to you on Departmental Notice # 1 (DN # 1) upon processing of the application. Indiana employers must withhold Indiana state tax from employees who work in Indiana but are not residents of Indiana. The only exception is when an employee is a full-year resident of one of the states that has entered into a reciprocal agreement with Indiana. Also, county income tax must be withheld at the nonresident rate if the Indiana county is the county of principal employment. Section B Retail Sales Tax Account: $25 Nonrefundable Registration Fee or Out-of-State Use Tax Account: No Additional Fee 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). Upon registration for retail sales tax, the Department will issue a Registered Retail Merchants Certificate. The registration fee of $25 is a nonrefundable processing fee and must be remitted with this application when registering for sales tax. Each business location, including manufacturers, per 45 IAC 2.2-8-7, must have a separate Registered Retail Merchants Certificate. A change of ownership requires a new application to be filed along with the $25 fee. For example: A sole proprietor changing to a partnership or corporation is a change of ownership. Retail sales tax rate is seven percent (.07). Line 1: For a calendar year filing status, your accounting period date is December 31. Line 2: List date taxes were first withheld. Line 3: Enter dollar amount of anticipated monthly wages paid to your Indiana employees. Line 4: If you want your withholding tax returns sent to an address other than the address listed in Section A Line 6, enter the mailing address. Out-of-State Use Tax is a voluntary registration available to out-of-state businesses not meeting the conditions listed for retail sales tax. Upon registration for out-of-state use tax, the Department will issue an Out-ofState Use Tax Collection and Remittance Permit. This permit authorizes your business to collect Indiana Use Tax on sales shipped into Indiana. There is no fee associated with this registration. The use tax rate is seven percent (.07). As of Jan. 1, 2007, all Registered Retail Merchant Certificates are valid for two years. The Indiana Department of Revenue will automatically renew the certificate 30 days before the expiration date, at no cost to the merchant, as long as all sales returns and payments are up to date. However, if a retail merchant has unpaid sales tax debts, the Department may not renew the certificate. Merchants cannot continue to operate a business without a valid certificate. Read Indiana Code 6-2.5-8-1 for more information. Line 1: Enter the date or anticipated date selling activities will begin. If you want to make purchases prior to your doors actually opening, use the date your purchasing will begin for “Date of First Sale.” Line 2: 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. Line 5: Indicate if you are a Race Team withholding income taxes for Race Team Members who are nonresident employees/independent contractors. Section D Food and Beverage Tax Account: No Additional Fee The Food and Beverage Tax applies to the sales of food and beverages in adopting counties and/or cities. To obtain an account, you must be registered for sales tax for the location on this application. To determine if the food and beverage tax applies to your business, contact your County Auditor to see if your business location is in an adopting county and/or city. Line 1: Enter the date of first sales of food and/or beverages from this location or enter the date you plan to begin. Line 2: Enter the name(s) of the adopting county(ies), city(ies), and/or town(s) where prepared foods or beverages are sold or catered and list the starting date(s) for each. Line 3: If you want your food and beverage tax returns sent to an address other than the address listed in Section A Line 6, enter the mailing address. Lines 3 through 13: Answer either “yes” or “no” as required and provide additional information as requested. Line 14: If you want your sales tax returns sent to an address other than the address listed in Section A Line 6, enter the mailing address. Page 2 Section E County Innkeepers Tax Account: No Additional Fee The County Innkeepers Tax applies to the rental or leasing of hotel/motel rooms or accommodations for periods of less than 30 days. To obtain an account for this tax, you must be registered for sales tax for the location on this application. To determine if this tax applies to your business, contact your county auditor to see if your location is in an adopting county, and if so, whether the tax is submitted to the state or to the county. Line 2: Enter the tax district number of this business location. If unknown, contact the County Assessor. Section I Signature Section This application must be signed by the owner, general partner, corporate officer, or resident agent before it will be accepted by the Department. This application will be delayed if any individuals listed on Line 12 (Section A), or the business has any outstanding tax liabilities. Line 1: Enter month /year when room rentals/ accommodations will begin. Additional Information Contact the Department at (317) 233-4015 for more information regarding this application, or this business tax application can be processed by a district office. Line 2: If you want your County Innkeepers Tax returns sent to an address other than the address listed in Section A Line 6, enter the mailing address. Section F Motor Vehicle Rental Excise Tax Account: No Additional Fee To obtain an account for this tax, you must be registered for sales tax for the location on this application. Every organization engaged in the rental or leasing of motor vehicles (weighing less than 11,000 lbs Gross Vehicle Weight) for less than 30 days is required to collect the Motor Vehicle Rental Excise Tax. The motor vehicle rental excise tax rate is four percent (.04). A supplemental rental excise tax may be in effect for some counties. Contact the Department at (317) 233-4015 for additional information. Evansville (812) 479-9261 Merrillville (219) 769-4267 Bloomington (812) 339-1119 Clarksville (812) 282-7729 Fort Wayne (260) 436-5663 Muncie (765) 289-6196 Kokomo (765) 457-0525 South Bend (574) 291-8270 Columbus (812) 376-3049 Lafayette (765) 448-6626 Terre Haute (812) 235-6046 Electronic Funds Transfer Line 1: Enter month / year when renting/leasing motor vehicles will begin. Who is required to remit by EFT? If your average monthly tax liability is over $10,000 per month for any of the following tax types, you are required to register for EFT and remit tax payments electronically: withholding tax, sales tax, use tax, and/or out-of-sales use tax. Note: If you are subject to Tire Fee and are required to remit your sales tax by EFT, you are also required to remit the Tire Fee by EFT. Line 2: Enter the tax district number of this business location. If unknown, contact the County Assessor. Line 3: If you want your Motor Vehicle Rental excise tax returns sent to an address other than the address listed in Section A Line 6, enter the mailing address here. Can I Voluntarily Remit by EFT? Any business taxpayer who wishes to remit withholding tax and or sales/ use tax may register for EFT and make payments electronically. Section G Tire Fee Registration: No Additional Fee Complete this section if you will be selling new replacement tires and/or new tires mounted on motor vehicles. Line 1: Enter the date of first tire sales. Line 2: If you want Tire Fee returns sent to an address other than the address listed in Section A Line 6, enter the mailing address. Section H Indianapolis (317) 233-4015 Heavy Equipment Rental Excise Tax Registration: No Additional Fee To obtain an account for this tax, you must be registered for sales tax for the location on this application. Every organization engaged in the rental or leasing of Heavy Equipment for less than 30 days is required to collect the Heavy Equipment Rental Excise Tax. The heavy equipment rental excise tax rate is two point twenty-five percent (.0225). How to Register for EFT? 1) You may register for the traditional EFT Program - Automated Clearing House (ACH) Debit or ACH Credit (www.in.gov/dor/3516.htm) Select EFT-100 to download the EFT Program Guide and Registration Packet. Select EFT-1 to download the single page registration form. 2) You may use the online INtax program to register for EFT as well as file returns and make payments online. Visit www.intax.in.gov/ If you have any questions about EFT or would like us to send you additional information, contact the EFT Section by calling (317) 2325500. Form BT-1C Authorization for Consolidated Sales Tax or Food and Beverage Tax Filing Number (Found on the last two pages of this file.) Line 1: Enter month / year when renting/leasing heavy equipment will begin. Page 3 Indiana Department of Revenue North American Industry Classification System (NAICS) (Revised 07/03) This list of principal business activities and their associated codes is designed to classify an enterprise by type of activity in which it is engaged. These six-digit codes are derived from the North American Industry Classification System (NAICS) and do not resemble prior year codes. Select the category that best describes your primary business activity (for example Real Estate). Then select the activity that best identifies the principal source of your sales or receipts (for example, real estate agent). Now find the six-digit code assigned to this activity and enter it on all appropriate forms. The business tax application (BT-1) will accommodate up to four different codes related to your business. The codes will assist the Department in mailing tax bulletins and other information applicable to your business. For additional NAICS activity codes, you may visit our Web site at: https://secure.in.gov/apps/dor/bt1/naics.html Code Accommodation, Food Services, and Drinking Places (720000) 721000 721110 721120 721191 721199 721210 721310 722000 722100 722210 722300 722320 722410 Accommodation Hotels (except casino hotels) and Motels Casino Hotels Bed-and-Breakfast Inns All Other Traveler Accommodation RV (Recreational Vehicle) Parks & Recreational Camps Rooming and Boarding Houses Food Services & Drinking Places Full-Service Restaurants Limited-Service Eating Places Special Food Services (including food service contractors & caterers) Caterers Drinking Places (Alcoholic Beverages) Administrative and Support & Waste Management and Remediation Services 561000 Administrative & Support Services 561110 Office of Administrative Services 561210 Facilities Support Services 561300 Employment Services 561410 Document Preparation Services 561420 Telephone Call Centers 561430 Business Service Centers (including private mail centers & copy shops) 561440 Collection Agencies 561450 Credit Bureaus 561490 Other Business Support Services (including repossession services, court reporting, & stenotype services) 561499 All Other Business Support Services 561500 Travel Arrangement & Reservation Services 561520 Tour Operators 561600 Investigation and Security Services 561700 Services to Buildings and Dwellings 561710 Exterminating & Pest Control Services 561720 Janitorial Services 561730 Landscaping Services 561740 Carpet & Upholstery Cleaning Services 561790 Other Services to Building & Dwellings 561900 Other Support Services (including pack- aging & labeling services, and convention & trade show organizers) 562000 Waste Management and Remediation Services Agriculture, Forestry, Hunting & Fishing 110000 111000 111100 111210 111300 111400 111900 Agriculture, Forestry, Fishing & Hunting Crop Production Oilseed & Grain Farming Vegetable & Melon Farming (including potatoes & yams) Fruit & Tree Nut Farming Greenhouse, Nursery, & Floriculture Production Other Crop Farming (including tobacco, cotton, sugar cane, hay, peanut, sugar beet & all other crop farming) Code 112000 Animal Production 112111 Beef Cattle Ranching & Farming 112112 Cattle Feedlots 112120 Dairy Cattle & Milk Production 112210 Hog and Pig Farming 112300 Poultry & Egg Production 112400 Sheep & Goat Farming 112510 Animal Aquaculture (including shellfish & finfish farms and hatcheries) 112900 Other Animal Production 113000 Forestry and Logging 113110 Timber Tract Operations 113210 Forest Nurseries & Gathering of Forest Products 113310 Logging 114000 Fishing, Hunting and Trapping 114110 Fishing 114210 Hunting and Trapping 115000 Support Activities for Agriculture and Forestry 115110 Support Activities for Crop Production (including cotton ginning, soil preparation,planting & cultivating) 115210 Support Activities for Animal Production 115310 Support Activities for Forestry Arts, Entertainment, and Recreation (710000) 711000 Performing Arts, Spectator Sports, and Related Industries 711100 Performing Arts Companies 711110 Theater Companies & Dinner Theaters 711120 Dance Companies 711130 Musical Groups & Artists 711190 Other Performing Arts Companies 711210 Spectator Sports (including sports clubs & racetracks) 711300 Promoters of Performing Arts, Sports, & Similar Events 711410 Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures 711510 Independent Artists, Writers, & Performers 712100 Museums, Historical Sites, & Similar Institutions 713000 Amusement, Gambling, and Recreation Industries 713100 Amusement Parks & Arcades 713110 Amusement & Theme Parks 713200 Gambling Industries 713900 Other Amusement & Recreation Industries (including golf courses, skiing, facilities, marinas, fitness centers, & bowling centers) Construction (230000) 233000 Building, Developing, & General Constructing 233110 Land Subdivision & Land Developing 233200 Residential Building Construction 233300 Nonresidential Building Construction 234000 Heavy Construction 234100 Highway, Street, Bridge, & Tunnel Construction Page 4 Code 234900 235000 235110 235500 235210 235310 235400 235610 235710 235810 235900 Other Heavy Construction Special Trade Contractors Plumbing, Heating, & Air-Conditioning Contractors Carpentry & Floor Contractors Painting & Wall Covering Contractors Electrical Contractors Masonry, Drywall, Insulation, & Tile Contractors Roofing, Siding, & Sheet Metal Contractors Concrete Contractors Water Well Drilling Contractors Other Special Trade Contractors Educational Services 611000 611110 611310 611510 611600 Educational Services Elementary & Secondary Schools Colleges, Universities and Professional Schools Technical and Trade Schools Other Schools and Instruction Finance and Insurance (520000) 522100 Depository Credit Intermediation 522110 Commercial Banking 522120 Savings Institutions 522130 Credit Unions 522190 Other Depository Credit Intermediation 522200 Nondepository Credit Intermediation 522210 Credit Card Issuing 522220 Sales Financing 522290 Other Non-depository Credit Intermediation 522291 Consumer Lending 522292 Real Estate Credit (including mortgage bankers and originators) 522293 International Trade Financing 522294 Secondary Market Financing 522298 All Other Nondepository Credit Intermediation 522300 Activities Related to Credit Intermediation (including loan brokers) 523100 Securities, Commodity Contracts, and Other Intermediation and Brokerage 523110 Investment Banking & Securities Dealing 523120 Securities Brokerage 523130 Commodity Contracts Dealing 523140 Commodity Contracts Brokerage 523210 Securities and Commodity Exchanges 523900 Other Financial Investment Activities (including portfolio management & investment advice) 524000 Insurance Carriers and Related Activities 524113 Direct Life Insurance Carriers 524114 Direct Health & Medical Insurance Carriers 524121 Property & Casualty Insurance Carriers 524126 Direct Property and Casualty Insurance Carriers 524130 Reinsurance Carriers 524140 Direct Life, Health, and Medical Insurance & Reinsurance Carriers 524150 Direct Insurance & Reinsurance (except Life, Health & Medical) Carriers North American Industry Classification System (continued) Code 524210 Insurance Agencies and Brokerages 524290 Other Insurance Related Activities 524292 Third Party Administration for Insurance and Pension Funds 524298 All Other Insurance Related Activities 525000 Funds, Trusts, and Other Financial Vehicles 525100 Insurance & Employee Benefit Funds 525910 Open-End Investment Funds (Form 1120-RIC) 525920 Trusts, Estates, and Agency Accounts 525930 Real Estate Investment Trusts (Form 1120-REIT) 525990 Other Financial Vehicles Health Care and Social Assistance (620000) 621000 621110 621111 621112 621210 621300 621310 621320 621330 621340 621391 621399 621400 621410 621420 621491 621492 621493 621498 621510 621610 621900 621910 621990 621991 622000 623000 623990 624000 624100 624200 624310 624410 Ambulatory Health Care Services Offices of Physicians Offices of Physicians (except mental health specialists) Offices of Physicians, Mental Health Specialists Offices of Dentists Offices of Other Health Practitioners Offices of Chiropractors Offices of Optometrists Offices of Mental Health Practitioners (except Physicians) Offices of Physical, Occupational & SpeechTherapists, and Audiologists Offices of Podiatrists Offices of All Other Miscellaneous Health Practitioners Outpatient Care Centers Family Planning Centers Outpatient Mental Health & Substance Abuse Centers HMO Medical Centers Kidney Dialysis Centers Freestanding Ambulatory Surgical and Emergency Centers All Other Outpatient Care Centers Medical and Diagnostic Laboratories Home Health Care Services Other Ambulatory Health Care Services Ambulance Services All Other Ambulatory Health Care Services Blood and Organ Banks Hospitals Nursing & Residential Care Facilities Other Residential Care Facilities Social Assistance Individual & Family Services Community Food & Housing, and Emer- gency & Other Relief Services Vocational Rehabilitation Services Child Day Care Services Information (510000) 511100 Publishing Industries 511110 Newspaper Publishers 511120 Periodical Publishers 511130 Book Publishers 511140 Database and Directory Publishers 511190 Other Publishers 511210 Software Publishers 512000 Motion Picture & Sound Recording Industries 512100 Motion Picture & Video Industries (except video rental) 512200 Sound Recording Industries 513000 Broadcasting and Telecommunications 513100 Radio & Television Broadcasting 513200 Cable Networks & Program Distribution Code 513300 Telecommunications (including paging, cellular, satellite, & other telecommuni- cations) 514000 Information Services & Data Processing Services 514100 Information Services (including news syndicates, libraries, & on-line Information services) 514210 Data Processing Services Manufacturing 311000 311110 311200 311300 311400 311500 311610 311710 311800 311900 312000 312110 312120 312130 312140 312200 313000 314000 315000 315100 315210 315220 315230 315290 315990 316000 316110 316210 rubber 316990 321000 321110 321210 321900 322000 322100 322200 323100 323117 323119 324000 324110 324120 324190 325000 325100 325200 325300 325410 325500 325600 325900 326000 326100 326200 327000 327100 Food Manufacturing Animal Food Manufacturing Grain & Oilseed Milling Sugar & Confectionery Product Mfg. Fruit & Vegetable Preserving & Specialty Food Manufacturing Dairy Product Manufacturing Animal Slaughtering & Processing Seafood Product Preparation & Packaging Bakeries & Tortilla Manufacturing Other Food Manufacturing (including coffee, tea, flavorings & seasonings) Beverage and Tobacco Product Mfg. Soft Drink and Ice Manufacturing Breweries Wineries Distilleries Tobacco Manufacturing Textile Mills Textile Product Mills Apparel Manufacturing Apparel Knitting Mills Cut and Sew Apparel Contractors Men’s & Boys’ Cut & Sew Apparel Mfg. Women’s & Girls’ Cut & Sew Apparel Mfg. Other Cut & Sew Apparel Manufacturing Apparel Accessories & Other Apparel Mfg. Leather & Allied Product Manufacturing Leather & Hide Tanning & Finishing Footwear Manufacturing (including & plastic) Other Leather & Allied Product Mfg. Wood Product Manufacturing Sawmills and Wood Preservation Veneer, Plywood, & Engineered Wood Product Manufacturing Other Wood Product Manufacturing Paper Manufacturing Pulp, Paper, & Paperboard Mills Converted Paper Product Manufacturing Printing and Related Support Activities Book Printing Other Commercial Printing Petroleum and Coal Products Mfg. Petroleum Refineries (including integrated) Asphalt Paving, Roofing, & Saturated Materials Manufacturing Other Petroleum and Coal Products Mfg. Chemical Manufacturing Basic Chemical Manufacturing Resin, Synthetic Rubber & Artificial and Synthetic Fibers & Filaments Manufacturing Pesticide, Fertilizer, & Other Agricultural Chemical Manufacturing Pharmaceutical & Medicine Manufacturing Paint, Coating, & Adhesive Manufacturing Soap, Cleaning Compound, & Toilet Preparation Manufacturing Other Chemical Product & Preparation Mfg. Plastics and Rubber Products Mfg. Plastic Product Manufacturing Rubber Product Manufacturing Nonmetallic Mineral Product Mfg. Clay Product & Refractory Manufacturing Page 5 Code 327210 327300 327400 327900 331000 331110 331200 331310 331400 331500 332000 332110 332210 332300 332400 332510 332610 332700 332810 332900 333000 333100 333200 333310 333410 333510 333610 333900 334000 334110 334200 334310 334410 334500 335000 335100 335200 335310 335900 336000 336110 336210 336300 336410 336510 336610 336990 337000 339000 339110 339900 Glass & Glass Product Manufacturing Cement & Concrete Product Mfg. Lime & Gypsum Product Manufacturing Other Nonmetallic Mineral Product Mfg. Primary Metal Manufacturing Iron and Steel Mills & Ferroalloy Mfg. Steel Product Manufacturing from Purchased Steel Alumina & Aluminum Production and Processing Nonferrous Metal (except Aluminum) Production & Processing Foundries Fabricated Metal Product Manufacturing Forging and Stamping Cutlery and Handtool Manufacturing Architectural and Structural Metals Mfg. Boiler, Tank, & Shipping Container Mfg. Hardware Manufacturing Spring and Wire Product Manufacturing Machine Shops; Turned Product & Screw; Nut & Bolt Manufacturing Coating, Engraving, Heat Treating, & Allied Activities Other Fabricated Metal Product Mfg. Machinery Manufacturing Agricultural, Construction, & Mining Machinery Manufacturing Industrial Machinery Manufacturing Commercial & Service Industry Machinery Manufacturing Ventilation, Heating, Air-Conditioning, & Commercial Refrigeration Equipment Mfg. Metalworking Machinery Manufacturing Engine, Turbine, & Power Transmission Equipment Manufacturing Other General Purpose Machinery Mfg. Computer and Electronic Product Mfg. Computer & Peripheral Equipment Mfg. Communications Equipment Manufacturing Audio and Video Equipment Manufacturing Semiconductor & Other Electronic Component Manufacturing Navigational, Measuring, Electromedical, & Control Instruments Manufacturing 334610 Manufacturing & Reproducing Magnetic & Optical Media Electrical Equipment, Appliance, & Component Manufacturing Electric Lighting Equipment Manufacturing Household Appliance Manufacturing Electrical Equipment Manufacturing Other Electrical Equipment & Component Manufacturing Transportation Equipment Mfg. Motor Vehicle Mfg./Auto Light Duty Motor Vehicle Body & Trailer Manufacturing Motor Vehicle Parts Manufacturing Aerospace Product & Parts Manufacturing Railroad Rolling Stock Manufacturing Ship and Boat Building Other Transportation Equipment Mfg. Furniture and Related Product Mfg. Miscellaneous Manufacturing Medical Equipment & Supplies Mfg. Other Miscellaneous Manufacturing Mining (210000) 211110 Oil and Gas Extraction 212110 Coal Mining 212200 Metal Ore Mining 212310 Stone Mining and Quarrying 212320 Sand, Gravel, Clay, & Ceramic and Refractory Minerals Mining & Quarrying North American Industry Classification System (continued) Code 212390 213110 Other Nonmetallic Mineral Mining & Quarrying Support Activities for Mining Other Services (810000) (except public administration) 811000 Repair and Maintenance 811110 Automotive Mechanical & Electrical Repair & Maintenance 811120 Automotive Body, Paint, Interior, and Glass Repair 811190 Other Automotive Repair & Maintenance (including oil change & lubrication shops & car wash) 811210 Electronic & Precision Equipment Repair and Maintenance 811310 Commercial & Industrial Machinery and Equipment (except Automotive & Electronic) Repair & Maintenance 811410 Home & Garden Equipment and Appliance Repair & Maintenance 811420 Reupholstery & Furniture Repair 811430 Footwear & Leather Goods Repair 811490 Other Personal & Household Goods Repair & Maintenance 812000 Personal and Laundry Services 812111 Barber Shops 812112 Beauty Shops 812113 Nail Salons 812190 Other Personal Care Services (including diet & weight reducing centers) 812210 Funeral Homes and Funeral Services 812220 Cemeteries and Crematories 812300 Drycleaning & Laundry Services 812310 Coin-Operated Laundries and Drycleaners 812320 Drycleaning and Laundry Services (except Coin-Operated) 812330 Linen and Uniform Supply 812910 Pet Care (except Veterinary) Services 812920 Photofinishing 812930 Parking Lots and Garages 812990 All Other Personal Services Professional, Scientific, & Technical Services 541100 Legal Services 541110 Offices of Lawyers 541190 Other Legal Services 541200 Accounting, Tax Preparation, Bookkeeping, and Payroll Services 541211 Offices of Certified Public Accountants 541213 Tax Preparation Services 541214 Payroll Services 541219 Other Accounting Services 541300 Architectural, Engineering, and Related Services 541310 Architectural Services 541320 Landscape Architectural Services 541330 Engineering Services 541340 Drafting Services 541350 Building Inspection Services 541360 Geophysical Surveying & Mapping Services 541370 Surveying & Mapping (except Geophysical) Services 541380 Testing Laboratories 541400 Specialized Design Services (including interior, industrial, graphic, & fashion design) 541500 Computer Systems Design & Related Services 541511 Custom Computer Programming Services 541512 Computer Systems Design Services 541513 Computer Facilities Management Services 541519 Other Computer Related Services Code Code 541600 Management, Scientific, & Technical Consulting Services 541610 Management Consulting Services 541700 Scientific Research & Development Services 541800 Advertising and Related Services 541860 Direct Mail Advertising 541900 Other Professional, Scientific, and Technical Services 541910 Marketing Research and Public Opinion Polling 541920 Photographic Services 541930 Translation and Interpretation Services 541940 Veterinary Services 541990 All Other Professional, Scientific, and Technical Services 551000 Management of Companies and Enterprises 551111 Offices of Bank Holding Companies 551112 Office of Other Holding Companies 443000 Electronics and Appliance Stores 443111 Household Appliance Stores 443112 Radio, Television, Other Electronics Stores 443120 Computer and Software Stores 443130 Camera and Photographic Supplies Stores 444100 Building Material & Garden Equipment and Supplies Dealers 444110 Home Centers 444120 Paint and Wallpaper Stores 444130 Hardware Stores 444190 Other Building Material Dealers 444200 Lawn & Garden Equipment & Supplies Stores 445000 Food and Beverage Stores 445100 Grocery Stores 445110 Supermarkets and Other Grocery (except Convenience) Stores 445120 Convenience Stores 445200 Specialty Food Store 445210 Meat Markets 445220 Fish and Seafood Markets 445230 Fruit and Vegetable Markets 445291 Baked Goods Stores 445292 Confectionery and Nut Stores 445299 All Other Specialty Food Stores 445310 Beer, Wine, and Liquor Stores 446000 Health and Personal Care Stores 446110 Pharmacies and Drug Stores 446120 Cosmetics, Beauty Supplies & Perfume Stores 446130 Optical Goods Stores 446190 Other Health & Personal Care Stores 447100 Gasoline Stations 447100 Gasoline Stations (including convenience stores with gas) 448000 Clothing & Clothing Accessories Stores 448110 Men’s Clothing Stores 448120 Women’s Clothing Stores 448130 Children’s & Infants’ Clothing Stores 448140 Family Clothing Stores 448150 Clothing Accessories Stores 448190 Other Clothing Stores 448210 Shoe Stores 448310 Jewelry Stores 448320 Luggage & Leather Goods Stores 451000 Sporting Goods, Hobby, Book, and Music Stores 451110 Sporting Goods Stores 451120 Hobby, Toy, and Game Stores 451130 Sewing, Needlework & Piece Goods Stores 451140 Musical Instrument & Supplies Stores 451211 Book Stores 451212 News Dealers and Newsstands 451220 Prerecorded Tape, CD and Record Stores 452000 General Merchandise Stores 452110 Department Stores 452900 Other General Merchandise Stores 453000 Miscellaneous Store Retailers 453110 Florists 453210 Office Supplies & Stationery Stores 453220 Gift, Novelty, and Souvenir Stores 453310 Used Merchandise Stores 453910 Pet and Pet Supplies Stores 453920 Art Dealers 453930 Manufactured (Mobile) Home Dealers 453990 All Other Miscellaneous Store Retailers (including tobacco, candle, & trophy shops) 454000 Nonstore Retailers 454110 Electronic Shopping & Mail-Order Houses 454210 Vending Machine Operators 454311 Heating Oil Dealers 454312 Liquefied Petroleum Gas (Bottled Gas) Dealers Public Administration 920000 921000 Public Administration Executive, Legislative and Other General Government Support Real Estate and Rental and Leasing (530000) 531000 531110 531120 531130 531190 531210 531310 531320 531390 532000 532100 532210 532220 532230 532290 532291 532310 532400 532420 533110 Real Estate Lessors of Residential Buildings and Dwellings Lessors of Nonresidential Buildings (except Miniwarehouses) Lessors of Miniwarehouses and Self- Storage Units Lessors of Other Real Estate Property Offices of Real Estate Agents & Brokers Real Estate Property Managers Offices of Real Estate Appraisers Other Activities Related to Real Estate Rental and Leasing Services Automotive Equipment Rental & Leasing Consumer Electronics & Appliances Rental Formal Wear and Costume Rental Video Tape and Disc Rental Other Consumer Goods Rental Home Health Equipment Rental General Rental Centers Commercial and Industrial Machinery & Equipment Rental & Leasing Office Machinery and Equipment Rental and Leasing Lessors of Nonfinancial Intangible Assets (except Copyrighted Works) Religious, Grantmaking, Civic, Professional and Similar Organizations 813000 Religious, Grantmaking, Civic, Professional, & Similar Organizations Retail Trade 441000 441110 441120 441210 441221 441222 441229 441300 442000 442110 442210 442291 442299 Motor Vehicle and Parts Dealers New Car Dealers Used Car Dealers Recreational Vehicle Dealers Motorcycle Dealers Boat Dealers All Other Motor Vehicle Dealers Automotive Parts, Accessories, & Tire Stores Furniture & Home Furnishings Stores Furniture Stores Floor Covering Stores Window Treatment Stores All Other Home Furnishings Stores Page 6 North American Industry Classification System (continued) Code 454319 454390 Code Other Fuel Dealers Other Direct Selling Establishments - Flea Markets (including door-to-door retailing, frozen food plan providers, party plan merchandise, & coffee-break service providers) Transportation and Warehousing 481000 Air Transportation 482110 Rail Transportation 483000 Water Transportation 484000 Truck Transportation 484110 General Freight Trucking, Local 484120 General Freight Trucking, Long-distance 484200 Specialized Freight Trucking 485000 Transit and Ground Passenger Transportation 485110 Urban Transit Systems 485210 Interurban & Rural Bus Transportation 485310 Taxi Service 485320 Limousine Service 485410 School & Employee Bus Transportation 485510 Charter Bus Industry 485990 Other Transit & Ground Passenger Transportation 486000 Pipeline Transportation 487000 Scenic and Sightseeing Transportation 488000 Support Activities for Transportation 488100 Support Activities for Air Transportation 488210 Support Activities for Rail Transportation 488300 Support Activities for Water Transportation 488410 Motor Vehicle Towing 488490 Other Support Activities for Road Transportation 488510 Freight Transportation Arrangement 488990 Other Support Activities for Transportation 492000 Couriers and Messengers 492110 Couriers 492210 Local Messengers and Local Delivery 493000 Warehousing and Storage 493100 Warehousing & Storage (except lessors of miniwarehouses & self-storage units) 421800 421910 421920 421930 421940 421990 422000 422100 422210 422300 422400 422500 422600 422700 422800 422910 422920 422930 422940 422950 422990 Machinery, Equipment, & Supplies Wholesalers Sporting & Recreational Goods & Supplies Wholesalers Toy & Hobby Goods & Supplies Wholesalers Recyclable Material Wholesalers Jewelry, Watch, Precious Stone, & Precious Metal Wholesalers Other Miscellaneous Durable Goods Wholesalers Wholesale Trade, Nondurable Goods Paper & Paper Product Wholesalers Drugs and Druggists’ Sundries Wholesalers Apparel, Piece Goods, & Notions Wholesalers Grocery & Related Product Wholesalers Farm Product Raw Material Wholesalers Chemical and Allied Products Wholesalers Petroleum and Petroleum Products Wholesalers Beer, Wine, & Distilled Alcoholic Beverage Wholesalers Farm Supplies Wholesalers Book, Periodical, and Newspaper Wholesalers Flower, Nursery Stock, & Florists’ Supplies Wholesalers Tobacco & Tobacco Product Wholesalers Paint, Varnish, & Supplies Wholesalers Other Miscellaneous Nondurable Goods Wholesalers 999999 Unclassified Establishments (unable to classify) Utilities 221000 Utilities 221100 Electric Power Generation, Transmission & Distribution 221210 Natural Gas Distribution 221300 Water, Sewage & Other Systems Unrelated Business Activities 900000 900001 900002 900003 900004 Unrelated Debt-financed Activities - other than rental or real estate Investment Activies by section 501(c) (7), (9), or (17) organizations Rental of Personal Property Passive Income Activities with Controlled Organizations Exploited Exempt Activities Wholesale Trade 421000 421100 421200 421300 421400 421500 421600 421700 Wholesale Trade, Durable Goods Motor Vehicle & Motor Vehicle Parts & Supplies Wholesales Furniture & Home Furnishing Wholesalers Lumber & Other Construction Materials Wholesalers Professional & Commercial Equipment & Supplies Wholesalers Metal & Mineral (except Petroleum) Wholesalers Electrical Goods Wholesalers Hardware, and Plumbing & Heating Equip- ment & Supplies Wholesalers Page 7
More about the Indiana Form BT-1 Other TY 2018
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.
We last updated the Business Tax Application in January 2019, so this is the latest version of Form BT-1, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form BT-1 directly from TaxFormFinder. You can print other Indiana tax forms here.
Related Indiana Other Forms:
|Form Code||Form Name|
|Form BT-1C||Application for Consolidated Tax Filing Number|
Indiana usually releases forms for the current tax year between January and April. We last updated Indiana Form BT-1 from the Department of Revenue in January 2019.
While we do our best to keep our list of Indiana Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.