Marketplace facilitators & sales tax in Indiana: Latest government guidance
There’s new guidance on marketplace facilitators and what transactions they’re required to collect taxes for in Indiana under SB 382.
The Dept. of Revenue recently released an updated Information Bulletin #89 on sales tax, effective July 1, 2022. This replaces the bulletin released in June 2019.
The main changes in the bulletin were designed to reflect the changes to tax law made by SB 382. Specifically, it clarifies that marketplace facilitators must collect sales tax on each transaction they handle, even if they don’t have a contract directly with the seller, if the facilitator:
- Collects the sales price or purchase price of the seller’s products from the customer
- Provides customers with access to any payment processing services (either directly or indirectly), or
- Charges, collects or otherwise receives fees from customers for any transactions made via the marketplace.
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