State and local tax news brought to you by Zaldivar and Associates
Indiana has enacted legislation with marketplace nexus provisions, effective July 1, 2019. Per the legislation, a marketplace facilitator is required to collect Indiana sales tax if the facilitator meets Indiana’s economic nexus threshold of $100,000 or 200 transactions even if the retailer Continue reading Indiana – State Enacts Marketplace Nexus Legislation
JEFFERSONVILLE – Ruth Floyd uses the income she earns from Airbnb to fund improvements to her circa-1880s home in downtown New Albany. A retiree and “not quite a spring chicken anymore,” Floyd also is an unofficial ambassador of sorts for Continue reading Indiana – State To Collect Sales Tax On Short-Term Rentals
House Bill 1405 could help data centers in Lawrenceburg and elsewhere in Indiana more profitable and affordable. (Indianapolis, Ind.) – Data centers in Indiana are getting some encouragement from a bill which has passed the Indiana Senate. Senators voted 46-0 Continue reading Indiana – Data Center Taxation Legislation Unanimously Passes Senate
YouTube: Remote Sellers Registration Basics
The Indiana DOR will began enforcing Indiana’s economic nexus law on October 1, 2018. Please see the links below to get frequent updates on the U.S Supreme Court’s decision in South Dakota v. Wayfair.
General Fund revenues in Indiana declined 1.8 percent based on a forecast made in December of 2017, but is still 3.8 percent above August 2017 collections. Sales tax collections increased by 1.1 percent above the monthly estimate and totaled $661.2 Continue reading Indiana – Indiana August revenue report released
The way is clear in Indiana. Remote sellers struck a deal with state regulators allowing for enforcement of the state’s 7 percent sales tax on online transactions starting in October. Indiana’s law has the same thresholds—$100,000 in annual in-state sales or Continue reading Multi-State – State Of Wayfair: Indiana Settles, Maryland Adopts Emergency Rule
The June 21 South Dakota v. Wayfair ruling—which tossed outQuill Corp. v. North Dakota, the Supreme Court’s 1992 physical presence threshold for when states could tax remote sales—has many states looking to expand their authority over online sales taxation. The majority in the Continue reading Multistate – State of Wayfair: N.H. Has Its Eye on Sales Tax States (Corrected)
ENexus Thresholds As of July 24, 2018 Ref State Date Number of Sales Dollars of Sales Enexus Threshold 1 IN 1/1/2017 200 $100,000 100/200 2 WY 1/1/2017 200 $100,000 100/200 3 RI 8/17/2017 200 $100,000 100/200 4 ME 10/1/2017 200 Continue reading Multistate – Wayfair Economic Nexus (ENexus) Thresholds As of July 24, 2018
Indiana slates October 1, 2018 to begin enforcement of their ENexus law. Pending resolution of the declaratory judgment action, DOR will begin enforcing Indiana’s economic nexus law on October 1, 2018. That said, any merchant may voluntarily register and remit Continue reading Indiana – ENexus Enforcement Begins October 1, 2018