IN SB0240

Expands the definition of "retail merchant engaged in business in Indiana" to include any person that uses an office, distribution center, warehouse, storage place, or other business location in Indiana, removing previous language about temporary or indirect use

Creates a presumption that a retail merchant is engaged in business in Indiana if an affiliated person with substantial nexus in the state sells similar products under similar names, uses similar trademarks, delivers or installs products for the merchant's customers, or facilitates customer pickup at Indiana locations

Establishes that online retailers with affiliate marketing agreements are presumed to be doing business in Indiana if referred sales to Indiana customers exceed $10,000 in the preceding 12 months

Voids any state ruling or agreement that exempts a retail merchant from collecting sales and use tax when the merchant or an affiliate owns or operates a warehouse, distribution center, or fulfillment center in Indiana, unless ratified by the General Assembly

Requires any person selling or leasing tangible property or services to a state agency to register as a retail merchant and collect sales or use tax on all taxable sales to Indiana customers