Indiana online sales tax can take effect after SCOTUS ruling
By putting an end to the bright line rule allowing the collection of sales tax only from companies with a physical presence in a state, the United States Supreme Court decision in South Dakota v. Wayfair, et al. created a new task for states: setting a threshold that online retailers must meet before a sales tax can be imposed. In Indiana, that task is already complete thanks to a 2017 law intentionally passed to spur SCOTUS action.