IN HB1119

Expands the definition of "retail merchant engaged in business in Indiana" to include merchants who arrange for customers to pick up purchases at Indiana locations maintained by third parties (other than common carriers)

Creates a presumption that a retail merchant has Indiana nexus if an affiliate with substantial Indiana presence sells similar products under similar business names, uses Indiana employees/facilities to promote sales, or uses similar trademarks

Establishes a presumption of Indiana nexus for retail merchants who pay Indiana residents commissions for customer referrals (such as through website links) when resulting sales exceed $10,000 in the preceding 12 months

Delays the remote sales tax collection requirements until January 1, 2014, or the third month after Congress enacts federal legislation requiring remote sellers to collect use tax, whichever comes first

Requires the Department of State Revenue to include a use tax lookup table on income tax returns showing estimated amounts owed based on taxpayer type and income, with a signature line for taxpayers to affirm their use tax liability