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Sales tax in effect for out-of-state sellers; remote sellers encouraged to register

The Indiana Department of Revenue (DOR) is again reminding qualifying remote sellers to register and begin collecting and remitting sales tax to Indiana.

The Indiana General Assembly passed House Enrolled Act (HEA) 1129 in 2017 to require remote sellers to collect and remit sales tax to Indiana. Once the U.S. Supreme Court issued its landmark decision in South Dakota v. Wayfair, Inc on June 21, 2018, clearing an eventual path for Indiana to enforce HEA 1129 (2017), DOR announced an October 1 implementation date on a prospective basis.

Mickey's

A remote seller is a merchant without a physical presence in Indiana who sells products or services for delivery into Indiana.

All remote sellers must have a Registered Retail Merchant’s Certificate. Effective October 1, 2018, all remote sellers must collect and remit the seven percent Indiana sales tax on all taxable transactions if they meet the following criteria in the previous calendar year or the current calendar year:

The merchant has gross revenues exceeding $100,000 from sales into Indiana; or

The merchant sells goods for delivery into Indiana in 200 or more separate transactions.

If a remote seller has already met either of the above criteria for 2018, or at any point during calendar year 2017, the merchant must collect and remit sales tax on sales to Indiana from October 1, 2018, forward.

Remote sellers who are required to collect sales tax in multiple states (including Indiana) should register with the Streamlined Sales Tax Registration system at www.streamlinedsalestax.org. Remote sellers that are only required to collect sales tax in Indiana should register through the online portal, INBiz, at www.inbiz.in.gov.

To find more information including FAQs and to subscribe to email updates on this topic, visit Indiana’s remote seller website at www.in.gov/dor/6367.htm

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