Introduced Senate Bill (S)

Authored by

DIGEST

Use tax nexus and collection. 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. Provides for certain presumptions with regard to what constitutes a retail merchant engaged in Use tax nexus and collection. 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. Provides for certain presumptions with regard to what constitutes a retail merchant engaged in business in Indiana. Permits the presumptions to be rebutted. Specifies that the use tax nexus provisions apply to transactions that occur after June 30, 2014. ... View more