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South Dakota v. Wayfair Update: Indiana

According to a statement from Indiana Governor Eric J. Holcomb, the state is in the process of reviewing the ruling in South Dakota v. Wayfair to determine its impact. The Indiana Department of Revenue website explains that the state “is currently prohibited from enforcing the obligation to collect sales tax from remote sellers until a declaratory judgment action currently pending in Indiana is resolved. Moreover, remote sellers are not obligated to register or collect Indiana sales tax until the declaratory judgment is resolved. That said, any merchant may voluntarily register and remit sales tax to Indiana.”

Indiana’s remote seller nexus law is similar to South Dakota’s and states that a remote seller must collect and remit sales tax to the state if they:

  • sell $100,000 or more in products and/or services; or
  • make 200 or more separate sales transactions in the state.

The Indiana Department of Revenue indicates on its FAQ page that it intends to enforce remote seller sales tax collection laws beginning October 1, 2018 unless the pending action is not resolved by then. Updates will be made to the FAQs as new information becomes available.

New Sales Tax Landscape for Online Sellers

The recent U.S. Supreme Court ruling in South Dakota v. Wayfair overturning the long-held Quill decision will dramatically change the landscape for online sellers when it comes to sales tax.

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