IN HB1543

Expands the definition of "retail merchant engaged in business in Indiana" to include merchants who arrange for customers to pick up purchases at third-party locations in Indiana (excluding common carriers)

Establishes that a retail merchant can be required to collect Indiana sales/use tax if their in-state activities are "significantly associated" with maintaining a market in Indiana

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

Presumes a retail merchant is engaged in business in Indiana if they have referral agreements with Indiana residents generating more than $10,000 in cumulative gross receipts from referred customers over the preceding 12 months

Allows both presumptions to be rebutted with evidence that the affiliate's or referral partners' activities were not significantly associated with establishing or maintaining the merchant's Indiana market; effective July 1, 2013