Indiana – Online Collections Start Date Pending Resolution Of Declaratory Judgment

In anticipation of the Wayfair decision Indiana passed a low virtually identical to South Dakota. Indiana is currently prohibited from enforcing the law pending resolution of a declaratory judgment. Indiana intends to enforce the law prospectively (although the effective date of the law is July 1, 2017). The enforcement date is unknown at this time.

“HEA 1129 (2017) is effective as of July 1, 2017, but DOR is currently prohibited from enforcing the obligation of remote sellers to collect and remit sales tax until the pending declaratory judgment action is resolved. Pursuant to HEA 1129 (2017), the Department will not enforce the law retroactively. The Department will provide a specific date for enforcement as soon as it is known.”

For further information:

SOUTH DAKOTA V. WAYFAIR, INC Indiana FAQ’s

 

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