The South Dakota v. Wayfair, Inc. Supreme Court decision allowed states to require sellers with no physical presence to collect and remit sales tax if they have an economic nexus with the taxing state. Indiana responded by enacting an economic nexus law like the one upheld in that case. Indiana HEA 1129 was challenged by a declaratory judgement action, but that was resolved on August 27, 2018, allowing the sales tax nexus changes to proceed. Below, we have highlighted the key points in the Indiana law.
Source: SOVOS
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