IN SB0309

Expands the definition of "retail merchant engaged in business in Indiana" to include merchants who allow customers to pick up purchases at third-party locations in Indiana, beyond just common carriers

Establishes that retail merchants can be required to collect Indiana sales/use tax if their activities in the state are "significantly associated with" their ability to establish and maintain a market in Indiana

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

Presumes retail merchants are engaged in business in Indiana if they have referral agreements with Indiana residents (such as affiliate marketing links) generating more than $10,000 in cumulative sales over the preceding 12 months

Allows both presumptions to be rebutted with proof that the affiliate or referral activities were not significantly associated with establishing the merchant's Indiana market; effective for transactions occurring after June 30, 2013