Select your state

Taxes

Wayfair and remote sellers

On June 21, 2018, the United States Supreme Court ruled that a state may impose sales tax collection responsibilities on businesses that have no physical presence in the state (remote sellers). See South Dakota v. Wayfair, 138 S.Ct. 2080 (2018).

Due to this ruling, existing provisions in tax laws in many states immediately became effective and out-of-state businesses became obligated to collect sales taxes (primarily from online sales) and remit them to the states to which the products are shipped.

Following the South Dakota v. Wayfair decision by the U.S. Supreme Court on June 21, 2018, Indiana, like many other states, updated its tax laws to require out-of-state sellers, including online retailers, to collect and remit Indiana sales tax. Specifically, Indiana's law (Indiana Code 6-2.5-2-1(c)) requires remote sellers without a physical presence in the state to collect sales tax if their gross revenue from sales into Indiana exceeds $100,000, or they have 200 or more separate transactions in the state within a calendar year. This economic nexus law ensures that Indiana can collect sales tax from businesses that sell goods or services to Indiana residents, even if those businesses are located outside of the state.

Legal Articles

State Statutes

Individual & Family Legal Plan

As a LegalFix member, you'll get expert legal services from a local law firm that treats you like an important client. Don't wait—be prepared for life's inevitable legal challenges starting today. And ask your employer, credit union, or membership group about preferred pricing opportunities.

Taxes

Wayfair and remote sellers

Individual & Family Legal Plan

Articles

Indiana State Code

Indiana State Code

Taxes

Wayfair and remote sellers

Articles