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The Indiana Department of Revenue has updated Information Bulletin No. 89, providing guidance for remote sellers and marketplace facilitators regarding the state’s sales tax physical presence standards. The updated guidance, which is effective July 1, 2020, explains the applicable factors for remote sellers and marketplace facilitators to consider when determining whether they have physical presence in the state. It also notes that remote sellers and marketplace facilitators that do not have physical presence in the state still must determine whether they meet the state’s economic nexus thresholds.