Registered Retail Merchant Certificate Indiana: How to Get Your RRMC

You've got your recipe, your food handler card, and a kitchen full of product. Before you collect a single dollar, Indiana requires one more piece of paper: the Registered Retail Merchant Certificate.

The RRMC is your legal authority to collect and remit Indiana's 7% sales tax. Every home food seller making taxable sales needs one — cottage food vendors, home-based bakers, homestead vendors under the 2026 law, and farmers market sellers alike. Operating without it exposes you to back-tax assessments and penalties from the Indiana Department of Revenue.

How to Apply

The fastest route is the INTIME portal (intime.dor.in.gov) for the tax registration; INBiz is the state's business gateway.

What you'll need:

• Your business name (or personal name if operating as a sole proprietor)
• Your Social Security number or EIN
• Your physical business address (your home kitchen address qualifies)
• A valid email address

The fee: $25 base fee plus a $1 online convenience fee — $26 total. If you file a paper Form BT-1 instead, it's $25 but processing takes significantly longer.

Timeline: Your digital RRMC number is typically issued within 1 to 3 business days. The physical certificate for display arrives by mail in 7 to 10 business days.

Indiana Sales Tax on Food

Indiana levies a flat 7% sales tax statewide. Prepared food sales are taxable; confirm the tax treatment of specific cottage food products such as baked goods, candy, jams, and honey with the Department of Revenue.

A few things to know:

• File your returns through INTIME. The Department of Revenue assigns your filing frequency (monthly, quarterly, or annually) based on estimated sales volume.
• File zero returns during slow periods. If you don't sell anything in a filing period, you still must file a $0 return. Skipping a filing can trigger immediate permit revocation.
• Some municipalities levy a local Food and Beverage (FAB) tax on top of the state rate. If you sell at events or markets in those jurisdictions, you may owe additional local tax. A CPA can help sort this out.

Form BT-1: The Paper Alternative

If you prefer paper or don't have reliable internet access, Form BT-1 (available at forms.in.gov) is the traditional mail-in application. It covers the same information as the INTIME online form. Mail it to the Indiana Department of Revenue with the $25 fee — but expect processing to take 1 to 2 weeks versus the near-instant online route.

Most sellers should use INTIME. The $1 convenience fee buys you days of faster processing.

RRMC Renewal

The RRMC renews automatically every two years at no cost, provided you've been filing your returns on time. No action needed from you unless you change your business name, address, or legal structure.

The RRMC is one of several registration steps mapped out in the Indiana Cottage Food & Home Food Business Guide — along with zoning clearance, county health department registration, and labeling compliance.

See more Indiana guides →