The collection and remission of sales tax changed dramatically after the South Dakota vs. Wayfair decision by the US Supreme Court in June 2018. Now, states can collect sales tax from out-of-state sellers even if the seller has no physical presence in the state. The law goes into effect on October 1, 2018 and requires remote sellers to remit sales tax to Indiana if the seller has annual gross revenues from Indiana sales exceeding $100,000, or 200 or more separate Indiana transactions. Out-of-state companies are encouraged to use Streamlined Sales Tax Registration system at www.streamlinedsalestax.org to remit sales tax to multiple states (including Indiana). For those companies seeking to remit sales tax to only Indiana, remote sellers can register through the online portal, INBiz, at www.inbiz.in.gov. More information can be obtained from the Indiana Department of Revenue at https://content.govdelivery.com/accounts/INDOR/bulletins/201d096.