Roofer Permits & Licenses in Evansville, IN

Applies to all employers paying wages to Indiana residents or non-residents working in Indiana. Roofing LLCs with employees must withhold state income tax from wages.

Employers must pay Indiana unemployment insurance (UI) taxes if they have paid $1,500 or more in wages in any calendar quarter or have at least one employee in 20 different weeks in a year. New employers pay a standard rate of 2.5% on first $9,500 of wages (as of 2024).

LLCs are pass-through entities. While the LLC itself does not pay Indiana income tax, owners must report their share of income on personal returns. However, Indiana requires pass-through entities to file Form IT-60 if any owner is an Indiana resident. Alternatively, the entity may elect to pay the Indiana Pass-Through Entity Tax (PTE Tax) at 5.3% (2024 rate) on net income.

Roofers who sell and install roofing materials are generally required to collect and remit sales tax on both materials and labor. Filing frequency (monthly/quarterly) is determined by DOR based on sales volume.

Employers must file Form WH-1 and remit withheld taxes. Frequency of filing (monthly, semi-weekly) depends on payroll size and history.

All LLCs with employees or multiple members must obtain an EIN. Single-member LLCs treated as disregarded entities may use owner’s SSN, but an EIN is required if hiring employees or electing corporate taxation.

Some Indiana cities (e.g., Indianapolis, Fort Wayne) impose local option income taxes (LOIT) or business privilege fees. Roofers must register with the local tax collector if located in or doing business in such jurisdictions. See DOR’s Local Tax Administration page for jurisdiction-specific rules.

Indiana repealed the franchise tax (formerly known as the 'adjusted gross income tax') for tax years beginning after December 31, 2017. LLCs are no longer subject to this tax. Replaced by the Pass-Through Entity Tax (PTE) election option.

Required for all businesses in unincorporated areas; roofers specifically listed under contractors

All businesses must register; separate contractor registration may apply for roofing work

Verify zoning district allows "contractor services" (C-3, D, or M zones per Indianapolis Zoning Ordinance)

Prohibited if involving hazardous materials or heavy vehicle traffic (Indianapolis Zoning Ordinance § 744-205)

Roofing business office/shop typically requires review for commercial occupancy

Must comply with zoning district sign standards (e.g., max size 1.5 sq ft per linear foot of building frontage)

Required for storage of roofing materials (asphalt, torches); hazardous materials permit may add $50

Issued after zoning, building, and fire approvals

Required for all commercial alarms (Indy Code § 544-101)

Must show proof of state registration + liability insurance; specific to roofing trade

Exemptions: Sole proprietors and partners in an LLC may elect to exclude themselves from coverage. Corporate officers may also opt out under certain conditions. Roofing is classified under NAICS 238160 and falls under high-risk classification code 5319 (Roofing Contractors) for premium calculation.

Not mandated by Indiana state law for roofers. However, often required by general contractors, municipalities, or project owners. Strongly recommended due to high risk of property damage and injury in roofing operations.

Indiana does not require a statewide contractor license or bond for roofers. However, many cities (e.g., Indianapolis, Fort Wayne) require a surety bond (often $10,000) for contractor licensing. Bonding may be required for business registration if operating under a fictitious name. Check local municipal codes.

Indiana law requires all motor vehicles registered in the state to carry minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, and $25,000 for property damage (25/50/25). Applies to any vehicle used for business purposes, including trucks for roofing materials and equipment.

Required for all LLCs. Online filing recommended via INBiz portal.

All LLCs must maintain a registered agent with physical Indiana address.

Required for all LLCs to maintain good standing.

Certificate of Assumed Business Name (CABN). Required if using trade name.

Administered by Private Sector Compliance Division. No exam for business license itself, but must designate Qualified Individual. Roofing falls under unlimited contracting.

Required if collecting sales tax on materials. Most roofers need this.

WH-4 and WH-3 filings required quarterly/annually.

Register via Uplink Employer Self-Service portal.

Roofing contractors in Indiana are generally required to register for sales tax if they sell and install roofing materials. Labor-only services may be exempt, but combined service and materials contracts are typically subject to sales tax. See IN Code § 6-2.5-5-1.

Not mandated by Indiana law. However, recommended for roofers providing design or engineering advice, or those under contract to ensure work meets specifications. May be required in contracts with general contractors or property managers.

Not mandated by state law. However, if the roofer sells physical products (e.g., shingles, flashing), product liability exposure exists. Coverage typically included in general liability policies but should be verified. Recommended for businesses that manufacture or distribute roofing materials.

Not applicable to roofing businesses unless alcohol is served at job sites or company events. No requirement unless holding a liquor license. Roofers are not typically involved in alcohol service.

Single-member LLCs with no employees may use the owner's SSN, but obtaining an EIN is recommended for liability protection and banking purposes.

As an LLC, roofer business income passes through to owner(s) unless electing corporate taxation. Roofing contractors are subject to self-employment tax on net profits.

Roofers are high-risk for falls; OSHA requires compliance with 29 CFR 1926 Subpart M (Fall Protection) including guardrails, safety nets, or personal fall arrest systems when working at heights of 6 feet or more.

Most small roofing LLCs with fewer than 11 employees are exempt from mandatory recordkeeping unless OSHA or BLS specifically requests it.

Roofing work that involves removal of lead-painted components (e.g., flashing, trim) or roof replacement on older homes triggers RRP compliance. Firm must be EPA-certified, use certified renovators, follow lead-safe work practices, and provide EPA pamphlets.

Roofers must comply with federal minimum wage ($7.25/hour), overtime pay (1.5x regular rate after 40 hours/week), and proper recordkeeping. Independent contractor misclassification is a common risk in construction.

Applies to all employees, regardless of citizenship. Must be completed for each worker, including temporary and part-time. E-Verify is not federally required unless contracting with federal agencies.

Roofers must avoid deceptive claims (e.g., “storm damage repair” without proof), fake affiliations, or false guarantees. FTC enforces against bait-and-switch tactics and unsubstantiated claims in advertising.

Most small roofing LLCs will not meet the threshold. If threshold is met, must provide up to 12 weeks of unpaid, job-protected leave for qualifying medical/family reasons.

Requires drug-free workplace policy, notification to employees, and prohibition of unlawful drug use in the workplace.

Roofers generally do not require federal licenses. However, if operating commercial motor vehicles over 10,001 lbs, DOT registration and USDOT number may be required.

Indiana does not have a statewide general business license, but many cities and counties require local registration. Roofers should check with their city or county clerk. Some areas may also require a home occupation permit if operating from home.