Indiana sales tax, and who sets it
Tax year 2026
Set by the state
7%
Set locally
0%
statewide average
Combined
7%
Local share
0%
of what you pay
Work out the tax on a purchase in Indiana
Add the tax on
7% effectiveThe general rate applies here: 7%, state and local combined. “Statewide average” is a comparison estimate. Named locations use the stored local rate; city and special-district coverage varies, so an address may differ. Rate source · as of 2026-07-01.
How Indiana's sales tax is put together
- Indiana keeps this simple. One rate, about 7%, everywhere. No county add-ons, no city surcharges, nothing extra for shopping in the wrong postcode. That is unusual — in most of the country the rate on your receipt depends on where you were standing.
- No sales tax on groceries in Indiana. Unprepared food is exempt outright, so what you save depends on how much of your shopping is raw ingredients rather than ready meals. That boundary is where the money actually is, and it catches people out constantly at the deli counter.
- Indiana taxes clothes like it taxes everything else. Spend a thousand dollars on apparel and the tax is $70. Some states exempt clothing outright, which sounds minor and is not — it changes what a whole category of spending costs. Prescription drugs are exempt here.
- A single about 7% rate applies throughout Indiana; no local jurisdiction may levy a general sales tax on top of it. The practical consequence is that the state rate and the combined rate are identical at every address, so the rate quoted in a price comparison is the rate actually charged. Most states cannot make that claim, and the gap between quoted and charged is where a good deal of cross-state price confusion originates.
- Grocery purchases are exempt from sales tax in Indiana. Because the exemption is complete rather than reduced, the practical question for a shopper is classification rather than rate: prepared and heated foods generally fall outside the exemption and are taxed at the full combined rate. States drawing that boundary differently produce noticeably different effective rates on identical shopping baskets, which is why a grocery exemption is a weaker predictor of household sales tax burden than it first appears.
- Apparel falls inside Indiana's sales tax base at the full combined rate, contributing $70 per thousand dollars spent. The states exempting clothing form a small group, and base differences of that kind explain more of the variation in real household sales tax burden than headline rates do. Indiana exempts prescription drugs, in line with the near-universal national treatment.
Sales tax on this purchase
A $75,000 salary
| Tax added | $7.00 |
|---|---|
| Rate appliedStatewide average | 7% |
Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.
Rates across this state
A $75,000 salary
| Counties in this state | 92 |
|---|---|
| Different rates among them | 1 |
| Lowest county rate | 7% |
| Highest county rate | 7% |
Most counties here share a rate with many others. The county line rarely changes what you pay.
County floors only — city, transit and special-district taxes are excluded where applicable.
At the register
A $75,000 salary
| Tax added | $7.00 |
|---|---|
| You hand over | $107.00 |
| Rate here | 7% |
Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.
How much of that was tax
A $75,000 salary
| Goods before tax | $100.00 |
|---|---|
| Rate applied | 7% |
Uses the selected combined rate for ordinary goods. Exempt items or a mixed receipt change the split.
Every county here
A $75,000 salary
| Lowest | 7% |
|---|---|
| Highest | 7% |
| Gap between them | 0% |
County floors only — city, transit and special-district taxes are excluded where applicable.
What gets taxed, in each
A $75,000 salary
Indiana
Statewide average
Texas
Harris County (Houston)
- Sales tax
- Fuel
- Tobacco
| Category | Indiana | Texas |
|---|---|---|
| Groceries | Exempt | Exempt |
| Clothing at $100 | 7% | 8.25% |
| Fuel | 37¢ | 20¢ |
| Tobacco | $3.00 | $1.41 |
Grocery and general rates use the locations named here. Clothing is one item priced at $100; a more expensive garment may be taxed differently. Fuel and tobacco have separate units and scales.
The split, county by county
The state rate is the same everywhere in Indiana. Anything beyond it was decided by a county or a city. These counties are a sample chosen to show the range, not a complete list.
| County | State | Local | Combined |
|---|---|---|---|
| Statewide average | 7% | 0% | 7% |
| Marion County (Indianapolis) | same | 0% | 7% |
| Allen County (Fort Wayne) | same | 0% | 7% |
What it costs on a thousand dollars
The same purchase in four categories, priced on average across Indiana. A flat thousand dollars is used deliberately — this is Indiana's own rate restated in money, not a claim about what anyone spends.
| What you're buying | Tax as share of price | Tax on $1,000 |
|---|---|---|
| General goods | 7% | $70 |
| Groceries | 0% | $0 |
| Prescription drugs | 0% | $0 |
| Clothing | 7% | $70 |
Every county in Indiana
This is the whole state, not a sample — 92 counties, from 7% in Adams County up to 7% in Whitley County. There is no local general-sales-tax add-on in Indiana, so crossing a county line does not change this rate.
Complete county coverage for Indiana: 92 counties spanning 7% (Adams County) to 7% (Whitley County), across 1 distinct rates. These rows use the same general state rate because Indiana has no local general-sales-tax add-on.
| County | State portion | County levy | Floor (state + county) |
|---|---|---|---|
| Adams County | 7% | 0% | 7% |
| Allen County | 7% | 0% | 7% |
| Bartholomew County | 7% | 0% | 7% |
| Benton County | 7% | 0% | 7% |
| Blackford County | 7% | 0% | 7% |
| Boone County | 7% | 0% | 7% |
| Brown County | 7% | 0% | 7% |
| Carroll County | 7% | 0% | 7% |
| Cass County | 7% | 0% | 7% |
| Clark County | 7% | 0% | 7% |
| Clay County | 7% | 0% | 7% |
| Clinton County | 7% | 0% | 7% |
| Crawford County | 7% | 0% | 7% |
| Daviess County | 7% | 0% | 7% |
| Dearborn County | 7% | 0% | 7% |
| Decatur County | 7% | 0% | 7% |
| DeKalb County | 7% | 0% | 7% |
| Delaware County | 7% | 0% | 7% |
| Dubois County | 7% | 0% | 7% |
| Elkhart County | 7% | 0% | 7% |
| Fayette County | 7% | 0% | 7% |
| Floyd County | 7% | 0% | 7% |
| Fountain County | 7% | 0% | 7% |
| Franklin County | 7% | 0% | 7% |
| Fulton County | 7% | 0% | 7% |
| Gibson County | 7% | 0% | 7% |
| Grant County | 7% | 0% | 7% |
| Greene County | 7% | 0% | 7% |
| Hamilton County | 7% | 0% | 7% |
| Hancock County | 7% | 0% | 7% |
| Harrison County | 7% | 0% | 7% |
| Hendricks County | 7% | 0% | 7% |
| Henry County | 7% | 0% | 7% |
| Howard County | 7% | 0% | 7% |
| Huntington County | 7% | 0% | 7% |
| Jackson County | 7% | 0% | 7% |
| Jasper County | 7% | 0% | 7% |
| Jay County | 7% | 0% | 7% |
| Jefferson County | 7% | 0% | 7% |
| Jennings County | 7% | 0% | 7% |
| Johnson County | 7% | 0% | 7% |
| Knox County | 7% | 0% | 7% |
| Kosciusko County | 7% | 0% | 7% |
| LaGrange County | 7% | 0% | 7% |
| Lake County | 7% | 0% | 7% |
| LaPorte County | 7% | 0% | 7% |
| Lawrence County | 7% | 0% | 7% |
| Madison County | 7% | 0% | 7% |
| Marion County | 7% | 0% | 7% |
| Marshall County | 7% | 0% | 7% |
| Martin County | 7% | 0% | 7% |
| Miami County | 7% | 0% | 7% |
| Monroe County | 7% | 0% | 7% |
| Montgomery County | 7% | 0% | 7% |
| Morgan County | 7% | 0% | 7% |
| Newton County | 7% | 0% | 7% |
| Noble County | 7% | 0% | 7% |
| Ohio County | 7% | 0% | 7% |
| Orange County | 7% | 0% | 7% |
| Owen County | 7% | 0% | 7% |
| Parke County | 7% | 0% | 7% |
| Perry County | 7% | 0% | 7% |
| Pike County | 7% | 0% | 7% |
| Porter County | 7% | 0% | 7% |
| Posey County | 7% | 0% | 7% |
| Pulaski County | 7% | 0% | 7% |
| Putnam County | 7% | 0% | 7% |
| Randolph County | 7% | 0% | 7% |
| Ripley County | 7% | 0% | 7% |
| Rush County | 7% | 0% | 7% |
| Scott County | 7% | 0% | 7% |
| Shelby County | 7% | 0% | 7% |
| Spencer County | 7% | 0% | 7% |
| St. Joseph County | 7% | 0% | 7% |
| Starke County | 7% | 0% | 7% |
| Steuben County | 7% | 0% | 7% |
| Sullivan County | 7% | 0% | 7% |
| Switzerland County | 7% | 0% | 7% |
| Tippecanoe County | 7% | 0% | 7% |
| Tipton County | 7% | 0% | 7% |
| Union County | 7% | 0% | 7% |
| Vanderburgh County | 7% | 0% | 7% |
| Vermillion County | 7% | 0% | 7% |
| Vigo County | 7% | 0% | 7% |
| Wabash County | 7% | 0% | 7% |
| Warren County | 7% | 0% | 7% |
| Warrick County | 7% | 0% | 7% |
| Washington County | 7% | 0% | 7% |
| Wayne County | 7% | 0% | 7% |
| Wells County | 7% | 0% | 7% |
| White County | 7% | 0% | 7% |
| Whitley County | 7% | 0% | 7% |
Streamlined Sales Tax member rate files plus individual state Department of Revenue rate tables — county-level rows only; city, transit and special-district levies excluded — as of 2026-01-01, last verified 2026-08-29.
What this page does not cover
- The first county table and calculator list are samples, but Indiana has no local general-sales-tax add-on. Ordinary goods use the same about 7% rate across the state. A longer county list would not change that rate. What you buy still matters: category exemptions and separate taxes on meals or other purchases can change the bill.
- Indiana taxes some things through this general rate and other things through taxes of their own. Fuel, alcohol and tobacco fall in the second group, and those charges sit inside the price rather than on the receipt. Vehicle purchases, hotel stays and eating out often add their own charges as well.
- An exemption is a category, not a promise. Indiana decides for itself where each category stops — hot food is usually outside the grocery exemption, and accessories are often outside the clothing one. That boundary work is where the real difference between two states with the same rate turns up.
- Indiana permits no local general-sales-tax add-on, so its representative location list does not imply rate variation: ordinary goods use the uniform about 7% state rate. Complete county-floor coverage, where shown separately, records that same rate. Category definitions, per-item exemptions and special transaction taxes remain separate questions; a uniform general rate does not establish the tax treatment of every purchase.
- Indiana's general sales tax is one of several consumption taxes it levies, and the only one modeled on this page. Motor fuel, alcoholic beverages and tobacco are taxed under separate excise schedules, normally price-inclusive and therefore not visible as a line item. Lodging, prepared meals and vehicle transfers are frequently subject to additional dedicated rates at state or local level.
- Exemption treatment in Indiana is recorded here at category level; the operative detail is where the state's statute terminates each category. Heated and prepared foods generally revert to the full rate despite a grocery exemption, and clothing exemptions are typically bounded by price threshold or by use. These definitional boundaries account for much of the divergence between states that appear equivalent on rate and exemption list alone.
Questions people ask
Does the rate change depending on which town I shop in?
One rate covers the whole state. about 7% applies in every county because the statute permits no local addition.
Is food taxed the same as everything else?
No — groceries are exempt in Indiana, which is why a basket of raw ingredients can leave a shop untaxed while a sandwich from the same shop does not. The line is drawn at preparation, not at the food itself.
Is clothing exempt here?
It is not. Clothing takes the standard rate here — only a small group of states exempt it, and Indiana is outside that group.
Will the rate change if I shop in the next town?
Barely. The local portion is about 0% of the combined rate, so a statewide figure is close to right almost everywhere in Indiana.
Why is the combined rate uniform across this state?
Indiana authorizes no general local sales tax, so the combined rate equals the state rate of about 7% in every jurisdiction. This is structural rather than sampled: no loaded county levies an add-on because the statute provides for none.
How are groceries classified for sales tax here?
Indiana exempts groceries from general sales tax. The exemption typically excludes prepared food, and definitional boundaries — utensils supplied, heating, or a seller's prepared-food share — determine which side a specific item falls on. Those tests vary by state and are not uniform.
How is apparel classified for sales tax in this state?
Indiana applies the standard rate to apparel with no general exemption. Only a small minority of states exempt clothing, and among those several impose per-item caps or exclude athletic and formal wear, so cross-state assumptions about apparel are unreliable.
How much intra-state variation is there in the combined rate?
Locally determined levies account for about 0% of the representative combined rate, so intra-state dispersion is limited and the statewide figure approximates most locations closely. Rates remain sourced to the point of sale.