House Bill 1352 – Marketplace Facilitator Authored by Rep. Greg Porter (D-Indianapolis) This bill provides that a marketplace facilitator is required to collect and remit state sales and use taxes as a retail merchant when it facilitates a retail sale for a marketplace seller on the marketplace facilitator's marketplace. Provides that a marketplace seller is not required to collect [...]
Senate Bill 322 – Marketplace Facilitators Authored by Sen. Travis Holdman (R-Markle) This bill provides that a marketplace facilitator is required to collect and remit state sales tax as a retail merchant when it facilitates a retail transaction for sellers on the marketplace facilitator’s marketplace. Specifies circumstances in which a marketplace facilitator or a seller would not be required [...]
For a little over a month now, Indiana has officially required out-of-state, online sellers to collect Indiana sales tax. Many states, including Indiana, anticipated the U.S. Supreme Court decision in Wayfair v. South Dakota, handed down this summer, and began planning for it long ago. Indiana passed legislation modeled after the South Dakota law that was sanctioned by the [...]
Indiana Poised to See Millions in New Revenue From Online Sales Tax Collection The recent U.S. Supreme Court decision in South Dakota v. Wayfair had been awaited by many brick-and-mortar retailers and state budget-makers for over 25 years. In a nutshell, the Supreme Court’s decision (5-4) will permit states to move forward with sales tax collection from online retailers. The Court overturned the Quill [...]
By Bill Waltz, Indiana Chamber of Commerce vice president of taxation and public finance On April 17, the Supreme Court of the United States (SCOTUS) will hear oral arguments in South Dakota v. Wayfair. Wayfair Inc., Overstock.com and another online retailer challenged a South Dakota law that calls for them to collect South Dakota’s sales tax on their sales [...]
