Use tax nexus and collection.

Authors: Senator John Broden


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.