As of October 1st, Indiana is one of ten states implementing an online sales tax for certain purchases. For the 7% sales tax to take effect, online retailers must do at least $100,000 worth of online business with Indiana customers or 200 individual online transactions in Indiana.

The move to start regulating online sales like normal sales started this summer after the Supreme Court decided on South Dakota v. Wayfair. That case overturned Quill Corp. v. North Dakota. Quill made it so direct catalog mailing companies had to do transactions in the state they were located in to collect sales tax. Wayfair completely overrides that Quill decision from 1992; making it so online retailers can now charge sales tax even if they don’t have a physical location in the state they’re doing business.