Following the landmark South Dakota vs. Wayfair, Inc. decision on June 21, 2018, Indiana has announced the state’s next steps in implementing sales tax collection and reporting requirements on out-of-state retail merchants. Pending resolution of a declaratory judgement action filed in 2017, the DOR will begin enforcing the state’s new economic nexus law on October 1, 2018, on a prospective basis. The state will require out-of-state retail merchants with annual gross revenues from Indiana sales exceeding $100,000 or 200 or more separate Indiana transactions to register and remit Indiana sales tax.

Please contact your trusted Somerset advisor at 317-472-2200 or  should you have any questions on the Wayfair decision or the changes to Indiana’s economic nexus statute.