On 29 March 2010, Governor Mitch Daniels signed the state budget, effective 1 July 2010, which amends the sales and use tax laws to comply with the requirements of the Streamlined Sales and Use Tax Agreement (SSUTA).  Some of the changes consist of eliminating the Indiana tax rate brackets, and adding or amending definitions, for example, the definition of “retail merchant” is expanded to include anyone entering into a computer software maintenance contract.

On 29 December 2009, Indiana State Senator Mike Delph filed Senate Bill 174 to decrease the Indiana state sales tax rate from 7% to 6%. If the General Assembly fails to pass a Senate Joint Resolution 1, which would permanently cap the state property tax rates.  Senator Delph states that lawmakers promised taxpayers that the sales tax increase was passed to provide relief to property tax income; however, since there is no property tax rate cap, and rates have increased, this promise has been broken.  If the Resolution, capping property tax rates, is not agreed upon by the 116th General Assembly before 3 November 2010, the sales tax decrease will be effective 1 January 2011.

As of 1 January 2010, Indiana law requires the Department of Revenue to list all retail merchants, on the internet, whose Registered Retail Merchant Certificates have expired due to nonpayment of delinquent sales taxes.  At the beginning of the year, the Indiana Department of Revenue made public a list of 27,000 retail merchants with delinquent sales tax.  According to Stephanie McFarland, with the DOR, delinquent amounts for the companies range from hundreds of dollars to millions of dollars, but the list does not state the amounts owed for each company.   The DOR sends agents to retrieve the delinquent amounts, but the agents come back empty-handed.  Once a business has paid their sales tax, they will be removed from the list, and subsequently the website.