A 1992 U.S. Supreme Court decision says states can’t force online retailers to collect and remit sales tax if they have no physical connection to the state.

If you go to the store and buy, say, tax preparation software, you’ll be charged sales tax. But if you access that program online, you won’t.

Most businesses who sell online aren’t required to collect sales tax if they don’t have a physical presence in the state.

The state's battle to collect online sales tax from non-resident businesses will more likely play out in Congress than in the courts, says one economist.

The lawsuit was prompted by new state legislation to allow the state to collect online sales taxes…if such a lawsuit is successful.

A Senate committee approved a bill that would require online retailers to collect sales tax for Indiana even if they have no physical connection to the state.

The latest revenue report shows Indiana earned nearly $26 million less in sales tax than it expected in September.

The state is now 1.5 percent off the mark through the first two months of the 2017 fiscal year.

Individual income tax revenue was better than expected, but corporate income tax and sales tax revenues were below projections in July.

Indiana’s sales tax revenues have underperformed this fiscal year and a new revenue forecast predicts the state won’t collect as much as previously predicted.