Effective July 1, 2017, Indiana has added an economic nexus provision to its sales tax law. Indiana Code Section 6-2.5-2-1 has been amended to provide that a retail merchant with no physical presence in Indiana must collect sales tax on its sales made into the state if the retail merchant has gross sales derived from the state in excess of $100,000 or has 200 or more separate sales transactions into the state during the current or previous calendar year. Two trade associations have filed suit against the Indiana Department of Revenue alleging that this provision violates Quill’s physical presence nexus standard. Am. Catalog Mailers Ass’n. v. Krupp, No. 49D01-1706-PL-025964 (Ind. Super. Ct. complaint filed 6/30/17). Eversheds Sutherland will continue to monitor this case as it proceeds.