On August 31, 2018, the Indiana Department of Revenue issued a tax bulletin regarding the recently resolved legal challenge to the state's remote sellers law. The department will begin enforcing Indiana's economic nexus law on October 1, 2018. Pursuant to House Enrolled Act (HEA) 1129, Indiana law (IC 6-2.5-2.1(c)) requires a seller without physical presence in Indiana to collect sales tax on a retail transaction made in Indiana, remit the sales tax, and comply with all applicable procedures and requirements of the sales tax laws as if the retail merchant has a physical presence in Indiana, if: (1) the retail merchant's gross revenue from sales into Indiana in a calendar year exceeds $100,000; or (2) the retail merchant makes sales into Indiana in more than 200 separate transactions.
Home » Stay up to date with the latest regulatory updates. » Legal Challenge to Indiana's Remote Sellers Law Resolved
Colorado to Begin Taxing Out-of-State Retailers
Temporary emergency regulations require out-of-state retailers that are doing business in Colorado and have...
Thank you for subscribing!
Error - something went wrong!
Most Recent Articles
Colorado Updates Address Change or Business Closure Form
The Colorado Department of Revenue recently released an updated version of Form DR 1102, Address Change or Business Closure Form.
Maryland Updates Combined Registration Application
The Maryland Department of Taxes recently released an updated version of Form CRA, Combined Registration Application
IRS Releases Draft Instructions for 2018 1094/1095-B and 1094/1095-C
The IRS has published the draft instructions for Forms 1094-B and 1095-B, as well as the draft instructions for 1094-C and 1095-C.
Hawaii Enacts New Tax Laws Affecting Withholding
The new law authorizes, but does not mandate, the Department of Taxation to require electronic filing of tax returns from certain parties.
South Dakota Lifts Injunction on Economic Nexus Law
The injunction that had been keeping South Dakota from enforcing its 2016 economic nexus law has been lifted.
Colorado to Begin Taxing Out-of-State Retailers
Temporary emergency regulations require out-of-state retailers that are doing business in Colorado and have substantial nexus with the state to collect sales or use tax beginning December 1, 2018.
Washington Announces New Remote Seller Rules for Sales Tax
Washington’s Department of Revenue announced new rules for remote sellers and marketplace facilitators beginning October 1, 2018.
Anti-Wayfair Legislation Fails to Pass New Hampshire Legislature
New Hampshire legislature ended their special session on July 25th without passing legislation intended to protect New Hampshire businesses from being forced to collect sales tax on out-of-state sales
Wyoming to Require Remote Seller Sales Tax Collection at a Date TBD
Following the U.S. Supreme Court’s decision in South Dakota v. Wayfair, the Wyoming Department of Revenue has announced that it will require remote sellers to collect and remit sales tax. Date TBD.
Minnesota to Require Remote Seller and Marketplace Collection Effective 10/1
Beginning October 1, 2018, remote sellers conducting direct sales with Minnesota purchasers are required to register, collect and remit tax for transactions based on the following thresholds.
Massachusetts Moves Closer to August Sales Tax Holiday
Based on recent activity in the Massachusetts legislature, it appears increasingly likely that a Sales Tax Holiday will take place in mid-August.
South Dakota v. Wayfair Update - Utah Legislature Passes Remote Seller Bill
South Dakota v. Wayfair ruling update: Utah legislature passes remote seller Bill modeled after the South Dakota threshold structure, and goes into effect January 1, 2019.
Utah Reacts to South Dakota v. Wayfair
According to proposed Utah legislation for South Dakota v Wayfair, online merchants selling $100,000 or more than 200 transactions into Utah per year must collect and remit sales tax January 1, 2019.
Hawaii Backtracks on Retroactive Collection for Remote Sellers
Hawaii recently revised Announcement No. 2018-10 (issued 6/27/18). With this revision, they removed any directives requiring retroactive tax remittance regarding South Dakota v. Wayfair.
Massachusetts Green Lights Annual Sales Tax Holiday Starting in 2019
Massachusetts bill calls for a Sales Tax Holiday every August starting in 2019, with the legislature being required to set the precise dates no later than June 15.
Alabama to Start Collecting From Remote Sellers in October
On July 3, 2018, the Alabama Department of Revenue issued guidance for online sellers indicating collection and remittance responsibility on remote sellers with Alabama prospectively October 1.
Louisiana Announces Remote Seller Collection Rule
Louisiana passed bill (HB 17) re-defining the term “dealer” to include remote sellers that have more than $100,000 in sales or make more than 200 separate sales into Louisiana, effective July 1, 2018.
Vermont Begins Collecting Sales Tax from Remote Sellers
As a result of the Supreme Court's decision in South Dakota v. Wayfair, Inc., the State of Vermont began collecting sales tax from certain remote sellers on July 1, 2018.
IRS Releases Updated Publication 1220
The IRS recently published a new update to Publication 1220 for tax year 2018.
IRS Releases Updated Publication on Backup Withholding for Missing and Incorrect Name/TINs