New Nexus Laws in Indiana and Wyoming

Jun 30th, 2017

Effective July 1, 2017, Indiana and Wyoming have enacted laws requiring out-of-state sellers with economic nexus to collect and remit sales tax.

Sellers without a physical presence in these states have economic nexus if they (1) make 200 or more separate sales into the state in a year or (2) have more than $100,000 in annual sales revenue from the state in the previous or current calendar year.

Note that other states have similar laws that are currently being challenged in court.