Indiana: Remote Seller Bulletin Explains Removal of 200-Transaction Threshold from Wayfair Economic Nexus Statute

An updated sales and use tax administrative bulletin on the Indiana registration, collection, and remittance requirements for remote sellers and marketplace facilitators reflects new state law that revised Indiana’s economic nexus provisions for out-of-state retail merchants by removing the annual in-state “200 or more separate transactions” threshold for Indiana gross retail tax remittance.

Source Deloitte

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