IN · 2026 rates · statute-cited
Indiana RV rental
sales tax, every line.
Marketplace facilitator law collects state + local sales tax automatically. Effective combined rate: 7%. Marketplace facilitator law: PickRV collects + remits, you don't file separately.
The rate stack
WORKED EXAMPLE — 5 NIGHTS @ $94/NT
Optional coverage (carrier-quoted at checkout) + cleaning fee + service charge calculated separately. See full trip-cost calculator.
Host side · Indiana
Hosting in Indiana — the legal floor and the practical ceiling
Every PickRV host listing in Indiana signs into these statutory minimums. Numbers below are primary-sourced; statute citations are linked at the bottom of the section.
Income tax on net
3.00% flat
Applied to Schedule E net after maintenance + depreciation + insurance deductions.
Liability insurance floor
$25K / $50K / $25K
Commercial-rental status also requires full collision + comprehensive coverage.
Deposit hold
Up to 45 days after return
Ind. Code §32-31-3-12 (security deposit return timing analog)
Sales-tax permit
Required from day one
Indiana requires a Registered Retail Merchant Certificate via the Indiana Department of Revenue (INTIME portal, $25 application fee) before collecting on rentals. Indiana imposes a separate 4% Auto Rental Excise Tax (Ind. Code §6-6-9) on motor vehicle rentals under 30 days, on top of the 7% sales tax = 11% combined. Marion County (Indianapolis) adds another 2% supplemental auto rental excise tax for stadium financing = 13% combined in Indy. Indiana moved to a 3.0% flat individual income tax for tax year 2024 (down from 3.05% in 2023 via HB 1002 of 2022), with continued reductions targeted to 2.9% by 2027.
Worked example · Indiana host at $48,000 net
Net rental income
$48,000
State income tax
$1,440
After-state
$46,560
Band: Flat 3.00% state income tax. Effective rate 3.00% on Schedule E net (after maintenance, insurance, depreciation, and commission paid to PickRV). Federal tax + self-employment tax apply separately and are not modeled here.
Interactive · Indiana host projection
What your monthly net could look like
Move the sliders to your nightly rate and projected booked nights. The math chain uses real PickRV fees and Indiana's actual income tax band. All numbers are projections, not guarantees.
$60 - $450 range
1 - 28 (default 10 — 60% occupancy on 200 listed days)
Commission
+15% markup
PickRV adds a 15% commission ON TOP of your base, baked into the price renters see — nothing is deducted from your base. Renters also pay a transparent 10% service fee shown before checkout (never a deduction from your payout).
Your gross (base take-home)
$175/night base × 10 nights
$1,750
PickRV commission (added on top — $0 from you)
$0 — the 15% commission is added ON TOP of your base for the renter, never withheld from you
$0
Insurance + maintenance reserve (10%)
Conservative reserve; actual varies by rig age + miles
−$175
Net before state tax
$1,575
Indiana income tax (3.00%)
Flat 3.00% state income tax
−$47
Take-home (after Indiana tax)
≈ $18,333/year before federal + self-employment tax
$1,528
Numbers are projections based on the values you set + the published PickRV fee schedule (PickRV adds a 15% commission on top of your base, baked into the price renters see; renters pay a transparent 10% service fee shown before checkout) + Indiana's 2026 income tax brackets cited above. Federal income tax + self-employment tax (15.3% Social Security + Medicare on Schedule SE) apply on top and are not modeled here. Pre-LLC: zero verified bookings; this is a planning tool, not a revenue commitment. Projections are illustrative, not guarantees — the full set of assumptions is listed above.
What hosts get caught by
Marion County (Indianapolis) stacks a 2% supplemental Auto Rental Excise Tax on top of state 4% AR Excise + 7% sales tax = 13% combined for stadium financing
Ind. Code §6-6-9.7 imposes a 2% Marion County Supplemental Auto Rental Excise Tax on rentals under 30 days within Marion County, dedicated to Lucas Oil Stadium + Bankers Life Fieldhouse capital financing. This is on top of the standard 4% state Auto Rental Excise + 7% sales tax = 13% combined. Hosts marketing Indianapolis trips (Indy 500, Final Four, Big Ten Football Championship) must show 13% tax-inclusive pricing. Outside Marion County, the combined rate drops to 11%.
Primary source ↗(opens in new tab)Indiana is the world's RV manufacturing capital — Elkhart County produces ~80% of US RVs — but selling a USED motorhome is regulated more strictly than buying new
Elkhart County (Indiana) produces approximately 80% of all RVs sold in the US (Forest River, Jayco, Keystone, Thor, Winnebago, Newmar all headquartered/manufactured here). Indiana's used-vehicle dealer licensing rules (Ind. Code §9-32) require ANY person reselling more than 12 motor vehicles per year (or any 'wholesaler' regardless of count) to hold a Used Motor Vehicle Dealer license + $25K bond. Hosts rotating their fleet on PickRV who sell more than 12 retired rigs/year fall under dealer licensing — exposure: $5K civil penalty + criminal misdemeanor.
Primary source ↗(opens in new tab)Primary sources · 4 citationsShow
- Indiana Dept of Revenue — Individual Income Tax ↗
Flat 3.0% state income tax for tax year 2024 (down from 3.05% in 2023 via HB 1002 of 2022). Targeted 2.9% by tax year 2027. Plus county income tax (0.5-3.38%) for residents.
- Indiana Dept of Revenue — Sales Tax ↗
Uniform 7% state sales tax statewide; no local additions for sales tax. Rental of tangible personal property taxable.
- Indiana DOR — Other Business Taxes ↗
Separate 4% Auto Rental Excise Tax under Ind. Code §6-6-9 on rentals under 30 days, statewide. Marion County adds 2% supplemental = 6% combined Auto Rental Excise + 7% sales tax = 13% combined Indy.
- Indiana BMV — Vehicle Registration ↗
Recreational vehicle registration $29.35-$172.35/yr scaled by weight. Commercial vehicle registration $120-$1,400/yr by GVWR.
Last verified: 2026-06-04. State law changes at budget cycle (typically Jan 1 / Jul 1). PickRV refreshes this dataset annually. Not legal or tax advice — consult a state-licensed CPA before high-volume operation.
Frequently asked
Do I owe Indiana sales tax on an RV rental?+
Yes. Indiana taxes RV rentals as either tangible-property sales (most states) or accommodation services. The combined effective rate is ~7%. PickRV collects and remits via the marketplace facilitator law, so you don't file separately.
What's the marketplace facilitator law in Indiana?+
Indiana's marketplace facilitator law (effective post-Wayfair) requires platforms like PickRV to collect and remit sales tax on behalf of owners and renters. State Department of Revenue, Marketplace Facilitator Act.
Are there any per-day surcharges on Indiana RV rentals?+
No per-day flat surcharge. Standard sales tax + local option only.
Can I get the tax refunded if I cancel?+
Yes. Per PickRV's cancellation policy (default flexible: full refund up to 48 hours before pickup), the entire tax-inclusive total auto-refunds. Owner-set strict cancellation may retain a portion of subtotal but state-collected tax is generally refunded per each state's rules if booking is voided.
Indiana rules · last verified 2026-05-10
- · Tax: 8.50%
- · Min driver age: 21+ standard, 25+ Class A
- · Gravel roads: Allowed — disclosure required
- · Generator quiet: 22:00-07:00
Ready to roll?
Indiana is waiting.
Flat 15% commission · 48h free cancel. Owners + companies + tour operators all welcome.