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IN HB1352
Bill
Status
2/13/2019
Primary Sponsor
Gregory Porter
Click for details
AI Summary
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Marketplace facilitators (platforms like Amazon, eBay) must collect and remit Indiana sales tax on all retail transactions they facilitate for third-party sellers, effective July 1, 2019
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Collection requirement applies when marketplace facilitators exceed $100,000 in gross revenue or 200+ separate transactions delivered into Indiana in the current or preceding calendar year
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Marketplace facilitators receive declining liability relief for collection errors through 2024: 10% in 2019, 5% for 2020-2023, and 3% in 2024, provided errors are not sourcing-related
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Sellers using marketplaces are relieved of sales tax collection obligations on transactions processed through the marketplace facilitator
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Purchasers who overpay sales tax to marketplace facilitators must file refund claims with the state department rather than pursue claims against the facilitator
Legislative Description
Sales tax administration. Provides that a marketplace facilitator is required to collect and remit state sales tax as a retail merchant when it facilitates a retail transaction for sellers on the marketplace facilitator's marketplace. Specifies circumstances in which a marketplace facilitator or a seller would not be required to collect and remit the state sales tax on the retail sale. Retains provisions that go into effect on July 1, 2019, for state sales tax collection and remittance requirements of an accommodations facilitator that facilitates a retail transaction for sellers that rent or furnish rooms, lodgings, or accommodations in Indiana.
Last Action
Senator Randolph added as cosponsor
3/11/2019