Indiana intends to enforce sales tax collection laws for remote sellers that meet its economic thresholds on October 1, 2018.
Possible Delay in Enforcement
Currently, a declaratory judgment action is pending in Indiana that prevents the Department of Revenue from requiring remote sellers to register and collect. If the action is not resolved by October 1, the department will not begin enforcement until it is finally resolved.
South Dakota v. Wayfair, Inc.: Frequently Asked Questions, Indiana Department of Revenue, July 19, 2018