The Indiana TTG-103 Charity Gaming Card Excise Tax Return is a mandatory tax document for licensed entities involved in the distribution of specific gaming items within the state. If you are a licensed distributor who brings, distributes, or transports pull tabs, punchboards, or tip boards into Indiana for resale by qualified organizations, you are legally required to file this return. The tax is imposed at the point when these gaming materials are brought into the state or distributed. It is crucial to understand that this is a monthly filing requirement. You must file a return for every calendar month, even if you had zero activity during that period. The deadline for filing is strict: the return must be submitted on or before the 20th day of the month following the reporting month. For example, the return for July activity is due by August 20th. In addition to paper filing, the Indiana Department of Revenue offers a secure online option via the INTIME portal, which allows for electronic filing and payment.
How To File Indiana Form TTG-103
You have two primary methods for filing this return. You can file electronically through the Department of Revenue’s INTIME e-services portal, which is the recommended method for speed and accuracy. Alternatively, you can mail the physical paper return. If you choose to file by mail, send the completed form to the Indiana Department of Revenue, Special Tax Section, P.O. Box 2485, Indianapolis, IN 46206-2485. Payments can also be made online via INTIME or by including a check with your paper return.
How To Complete Indiana Form TTG-103
The form is divided into two main sections: taxpayer information and tax computation.
Reporting Period
At the top of the form, enter the specific Reporting Month and Year for which you are filing. This defines the tax period you are covering.
Section A: Taxpayer Information
- Business Name: Enter the legal name of your business exactly as it appears on your permit issued by the Indiana Gaming Commission.
- Federal Identification Number: Enter your nine-digit Federal Employer Identification Number (FEIN).
- Street Address: Provide the physical location address of your business.
- Indiana Taxpayer Identification Number: Enter your ten-digit Indiana Taxpayer Identification Number (TID).
- City, State, And ZIP Code: Fill in the full address details for your business location.
- Telephone Number: Provide a contact phone number for the person responsible for completing this return.
- Email Address: Enter the email address of the person responsible for the claim. If you do not have one, leave this blank.
- License Number: Enter the license number you received from the Charity Gaming Commission.
Section B: Tax Computation
- Line 1: Enter the total purchase price paid by qualified organizations for the pull tabs, punchboards, and tip boards you sold to them. This figure should match the amount you reported on Schedule TTG-103-S.
- Line 2: The tax rate is pre-set at 10% (.10).
- Line 3 (Total Tax Due): Multiply the amount on Line 1 by the tax rate on Line 2 (0.10) to calculate your total tax liability.
- Line 4 (Penalty): If you are filing this return after the due date, you must add a penalty. The penalty is either $5 or 10% of the total tax due (from Line 3), whichever amount is greater. Enter this amount here.
- Line 5 (Interest): If you did not pay the full tax liability by the due date, you owe interest. The interest rate is determined annually. You can find the current rate on the Department of Revenue website. Calculate the interest based on the number of days the payment is late and enter the total here.
- Line 6 (Total Amount Due): Add the amounts from Line 3 (Tax Due), Line 4 (Penalty), and Line 5 (Interest) to determine the final amount you must pay.
Certification And Signature
At the bottom of the form, there is a certification statement. By signing, you declare under penalty of perjury that the information provided is true and complete.
- Printed Name: Clearly print the name of the person signing the return.
- Signature: The responsible person must sign the form here.
- Date: Enter the date the form was signed.
Mailing/Contact Information
The bottom left of the form lists the address for the Special Tax Section. Use this address for mailing your return if you are not filing electronically. If you have questions, the instructions provide a contact number: 317-615-2544.