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Indiana General Assembly
Senate Bill 0240


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Senate Bill 0240

ARCHIVE (2012)

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Use tax collection on remote sales. Provides that for purposes of the Indiana sales and use tax law, a "retail merchant engaged in business in Indiana" includes any person that uses an office, place of distribution, sales location, sample location, warehouse, storage place, or other place of business located in Indiana. Voids any ruling or agreement between a person and the state if it permits the person to not collect sales or use tax even if a warehouse, distribution center, or fulfillment center that is located in Indiana is owned or operated by the person or an affiliated person unless the general assembly ratifies the ruling or agreement in the next legislative session. Provides that a person is presumed to be a retail merchant engaged in business in Indiana if the person: (1) makes retail transactions in which a person acquires personal property or taxable services for use, storage, or consumption in Indiana or is affiliated with a person that has substantial nexus in Indiana and certain conditions are met; or (2) enters into an agreement with one or more residents of Indiana under which the resident directly or indirectly refers potential customers to the retail merchant, if the cumulative gross receipts from the sales by the retail merchant to customers in Indiana who are referred to the retail merchant is greater than $10,000 during the preceding 12 months. Specifies that these presumptions may be rebutted.
    Current Status:
     In Committee - first House
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