Remote Seller Information

Supreme CourtNOTE: As we review the U.S. Supreme Court’s decision in South Dakota v. Wayfair, we will be providing frequent updates. Please check back frequently for updated FAQs and guidance to help you understand how Indiana’s laws and filing requirements apply to you. DOR began enforcing Indiana’s economic nexus law on October 1, 2018. That said, any merchant may voluntarily register and remit sales tax to Indiana.

About the Supreme Court's Decision

Pursuant to the U.S. Supreme Court’s 1992 decision in Quill Corp. v. North Dakota, sellers without a physical presence in a state were not required to collect and remit sales tax to that particular state.  On June 21, 2018, the Court issued its ruling in South Dakota v. Wayfair, Inc., overturning its prior decision in Quill, such that physical presence is no longer required for sellers to be obligated to collect and remit sales taxes.

On June 21, Indiana Gov. Eric J. Holcomb offered the following statement regarding the Wayfair decision:

“A lot about our world and economy has changed in the 26 years since our nation’s highest court last ruled on this issue. With the incredible evolution of technologies and the growth of internet sales, this Supreme Court ruling will help level the playing field between our Hoosier-based companies that operate retail stores and out-of-state companies that sell products and services online in our state. We’re taking a careful look at the ruling to better understand its implications for Indiana.”

As the Indiana Department of Revenue (DOR) analyzes the contents of the Court’s decision, please see our Frequently Asked Questions to better understand how current Indiana laws and filing requirements apply to you. DOR is committed to being transparent in working with the business community to implement this historic decision.

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Date of publication: April 17, 2019