Bill Title: Sales tax administration. 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 to collect and remit the state sales tax on the retail sale. Retains provisions that go into effect on July 1, 2019, for state sales tax collection and remittance requirements of an accommodations facilitator that facilitates a retail transaction for sellers that rent or furnish rooms, lodgings, or accommodations in Indiana.

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2019-03-11 - Senator Randolph added as cosponsor [HB1352 Detail]

---

Bill Drafts

Revision	Date	Format	Source	View
Amended	2019-02-07	PDF	Link	View
Introduced	2019-02-07	PDF	Link	View
Introduced	2019-01-14	PDF	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
No bill amendments currently on file for Indiana HB1352

Supplemental Documents

Title	Description	Date	Format	Source	View
No supplemental documents for Indiana HB1352 currently on file.

Social Comments on IN HB1352