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Tax Law

Indiana Publishes Remote Seller and Marketplace Facilitator Guidance

Indiana released Information Bulletin #89 updating guidance for remote sellers and marketplace facilitators. The guidance, which became effective July 1, implements SEA 408. It also notes, among other things, that marketplace facilitators must include both transactions made on its own behalf and transactions facilitated on behalf of their sellers when making the determination as to whether the economic nexus thresholds apply.