Unlike a general sales tax return, Indiana AT-103 form targets specific entertainment sectors and geographic areas, requiring precise reporting of ticket sales and revenue to ensure compliance with local and state funding mandates. Filing this return correctly is essential for avoiding penalties and maintaining a clean operating record with the Indiana Department of Revenue. The form consolidates three distinct tax types—Marion County admissions, Brown County performing arts fees, and motorsports admission fees—into one submission, each with its own calculation method and tax rate. Whether you are managing a massive speedway event or a local theater production, understanding how to navigate the sections of this form, calculate the tiered rates for motorsports, and meet the specific due dates is critical for your business’s financial health. This guide provides a clear, line-by-line explanation of the entire document to help you file accurately and on time.
How to Complete Indiana Form AT-103
Header Information: Identification And Due Dates
The top section of the form establishes who is filing and for which period. Accuracy here prevents processing delays.
Tax Period:
Enter the Month and Year for the reporting period.
FEIN:
Input your Federal Employer Identification Number in the designated boxes at the top right.
Due Date Awareness:
Pay close attention to the specific deadline for your tax type:
- Brown County: Due on the 15th day of the month following the event month.
- Marion County & Motorsports: Due before the 15th of the month following collection.
Taxpayer Details:
Fill in your legal Name of Taxpayer, street Address, City, State, ZIP code, and County.
Section I – Marion County Admissions Tax
Complete this section only if you held events in Marion County.
Line A:
Enter the total gross admissions revenue for all events held during the specific Month/Year.
Line B:
Calculate the tax by multiplying the amount on Line A by 10% (0.10). Enter the result here.
Line C:
This is your total amount due for Marion County. Enter the figure from Line B.
Section II – Brown County Performing Arts Center Admissions Tax
Complete this section only for applicable venues in Brown County.
Line A:
Enter the total count of paid admissions (number of tickets) for events in the specified Month/Year.
Line B:
Calculate the total amount due by multiplying the admission count from Line A by $1.00. Enter the result here.
Section III – Motorsports Admission Fee Section
This section applies to motorsports events and uses a tiered tax rate based on ticket price.
Line A:
Enter the total revenue from admission charges of $150 or more. Calculate 6% of this amount and enter the result.
Line B:
Enter the total revenue from admission charges of at least $100 but less than $150. Calculate 3% of this amount and enter the result.
Line C:
Enter the total revenue from admission charges of less than $100. Calculate 2% of this amount and enter the result.
Line D:
Add the amounts from Lines A, B, and C to get the total motorsports admission fee due.
Payment And Submission
Payment Rules:
All payments must be in U.S. funds. You can pay securely online via the INTIME portal (Indiana Taxpayer Information Management Engine).
Mailing Instructions:
If paying by check, mail the return and payment to:
Indiana Department of Revenue
P.O. Box 6194
Indianapolis, IN 46206-6194
Do not include check stubs with your payment.
Signature And Verification
Legal Declaration:
You must sign the form under penalty of perjury, declaring that the return is true, correct, and complete.
Required Fields:
- Signature/Title: Sign and print your job title.
- Date: Enter the current date.
- Phone: Provide a daytime phone number.
Mandatory Filing:
Remember, this return must be filed even if no tax is due for the period.