SALT Report 3221–Senate Bill 269 introduced on January 13, 2014, and authored by Senator Broden, adds to the definition of a retail merchant engaged in business in Indiana to include arrangements with any person, other than a common carrier, to facilitate the retail merchant’s delivery of property to customers in Indiana. Specifies that a person may be required to collect and remit sales or use taxes if the person conducts activities in Indiana on behalf of a retail merchant that are significantly associated with the retail merchant’s ability to establish and maintain a market in Indiana.
A retail merchant is presumed to be engaged in business in Indiana if the retail merchant enters into a commission arrangement with one or more residents of Indiana whether by a link on an Internet web site, an in person oral presentation or otherwise.
The threshold for enforcement of this rebuttable presumption will be $10,000 in the preceding 12 months.
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