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Indiana DOR Prepares To Move Forward With Out-of-State Sales Tax - Taxation News

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Tax News

Posted on: Aug 15, 2018

The Indiana Department of Revenue (DOR) is announcing next steps after the U.S. Supreme Court issued its landmark decision in South Dakota v. Wayfair, Inc on June 21, 2018. 

Out-of-state retail merchants with annual gross revenues from Indiana sales exceeding $100,000, or 200 or more separate Indiana transactions will need to register and remit Indiana sales tax.  

Pending resolution of a declaratory judgment action filed in 2017, DOR will begin enforcing Indiana’s economic nexus law on October 1, 2018, on a prospective basis. 

The Wayfair decision overturned the Court’s 1992 ruling in Quill Corp. v. North Dakota, which required a retail merchant to have a physical presence in a state to be subject to state sales tax registration and collection requirements.

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