Bill Title: Local income tax and state sales tax matters. Provides that a retail merchant that does not have a physical presence in Indiana shall, as an agent for the state, 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. Authorizes

Spectrum: Bipartisan Bill

Status: (Passed) 2017-04-28 - Public Law 247 [HB1129 Detail]

Text: Latest bill text (Enrolled) [PDF]

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