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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