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Indiana enacts bright-line sales tax nexus law for remote sellers

On April 28, 2017, Indiana Gov. Eric Holcomb signed legislation that requires certain remote sellers that do not have a physical presence in Indiana to collect sales tax on sales made in the state. The collection and remittance duties are triggered if certain gross revenue or transaction thresholds are met. This legislation is similar to the legislation enacted by South Dakota last year and other states earlier this year.