Indiana. H.B. 1129 (enacted June 2017) assigns the duty to collect and remit sales tax to retailers conducting more than $100,000 in business or 200 or more transactions in the state of Indiana. The American Catalog Mailers Association (ACMA) and NetChoice filed a complaint in June 2017 alleging that the law violates U.S. Supreme Court precedent set by Quill. The case is on the docket in Indiana Superior Court.
On August 28, 2017, The Indiana Department of Revenue, et al, filed a joint answer to ACMA's complaint. The answer admitted that the Indiana "law is plainly unconstitutional" and that the Superior court lacked jurisdiction to hear the case. Additionally, the third party complaint asked the court to declare H.B. 1129 valid and to enforce the state gross retail tax law.