Indianapolis -- Shopping mall owner Simon Property Group said Friday it has filed a complaint against the State of Indiana in Marion County Circuit Court.
The suit is not for monetary damages but is a move to try and force the state to make Amazon.com collect sales tax in order to erase Amazon’s pricing advantage over brick-and-mortar retailers.
Until recently, Indiana has declined to press the issue with Amazon. Simon’s lawsuit, filed against the Indiana Department of Revenue, asks that the agency be ordered to "issue an assessment on Amazon for unpaid gross retail taxes and use taxes and all applicable interests and penalties."
According to a statement by Simon, its action is being filed to “benefit all of Indiana's taxpayers and the state's brick-and-mortar retailers,” many of which are SPG's tenants at its 27 shopping centers in Indiana.