Our society usually punishes successes and rewards bad choices. One way it punishes success is by requiring small business owners to be tax collectors. It also assumes that you have collected retail taxes when you haven't, and bills you for it. Good luck if you get the notice before you try to sell your home and realize there is a tax lien on it for taxes you never collected in your small business.
For more information on this go to this article on the WIBC 1070 AM Indianapolis website: "Law to Tighten Controls on Merchant Sales Tax Payments".
By its actions, I believe Indiana's government motto should be - work for government, a big corporation or go on welfare - don't try to become successful and start your own business - you must pay homage to those currently in power. At least this is the message the actions of Indiana government strongly imply. (And to think Indiana's government is dominated by Republicans - didn't they say they were for small business owners at one time?.)