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Senate Bill 0067

Senate Bill 0067

ARCHIVE (2003)

Latest Information

DIGEST OF SB67 (Updated April 7, 2003 2:16 PM - DI 84)

Sales tax collection and call centers. Provides that a person is not required to register as a retail merchant or to collect or remit the state sales or use tax in Indiana if the sole contact with Indiana is a contract with a call center in Indiana that provides telephone call services to the person. Provides that property owned or leased by the person and located on the call center's premises is not considered, and does not create, a place of business maintained by the person in Indiana as long as the property is not held for sale or shipment in response to an order received by the call center. Provides that for purposes of sales and use tax collection and remittance, the call center operator is not considered to be an agent of the person.
    Current Status:
    Law Enacted
    Latest Printing (PDF)