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Indiana Department of Revenue

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How to Open and Close a Business

April 27, 2015

Opening a Business

When it comes to opening a new business in Indiana, it’s important to determine whether you need to register your business with the Indiana Department of Revenue.

You will need to register your business if you:

  • Will be selling products or tangible items
  • Have employees
  • Sell food and beverages
  • Rent accommodations for less than 30 days
  • Rent motor vehicles
  • Sell tires
  • Sell fireworks
  • Sell prepaid wireless cards

To register your business with the department, you must submit a Business Tax Application (BT-1). This form allows you to set up the appropriate tax accounts for your business. You must complete a separate BT-1 for each location you would like to register. If you would like to consolidate tax filings for all or some of your locations, you should complete Form BT-1C.

The department understands that business owners are experts in their trade but don’t necessarily have an interest in or extensive knowledge of taxes. To help businesses start strong, the department offers a number of resources from specialized presentations to online resources by business type.

Closing a Business

If you close your business, you’ll need to close your business-tax accounts with the department. To do so, complete a Business Tax Closure Request (BC-100). You must complete a BC-100 for each location to be closed.

To verify the business closure, you must include one or more of the following:

  • Minutes of the final board of directors meeting
  • Records of bank accounts closed
  • Articles of dissolution
  • Notarized statement of dissolution from an officer of the business
  • Final utility bills
  • Proof of dissolution filed with the Internal Revenue Service
  • Books and records
  • Other pertinent information

Contact Us

Completed forms and documentation should be faxed to 317-232-1021 or mailed to:
Indiana Department of Revenue
Tax Administration Processing
P.O. Box 6197
Indianapolis, IN 46206-6197

If you need assistance opening or closing a business, please contact the department at 317-233-4015.

Free Tax Seminars for Convenience Store Operators

April 20, 2015

Operating a business can be challenging, and convenience stores are no exception. Depending on the products and services offered, convenience stores and gas stations may be required to collect and remit many different types of taxes.

To alleviate confusion and help Hoosier businesses succeed, the Indiana Department of Revenue offers customized tax presentations covering a wide variety of topics.

With 24 planned presentations in 2015, the Convenience Store Tax Seminar is one of the department’s most popular seminars and covers the following tax topics:

  • Sales tax
  • Gasoline tax
  • Sales tax on special fuel
  • Food and beverage tax
  • Prepaid 911 fees
  • Business income tax
  • Individual income withholding
  • Remitting taxes
  • Audits

Click here to see a list of upcoming presentations. Don’t see a scheduled presentation in your area? Call 317-234-8587 or email to schedule a presentation near you.

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