The fight over Internet sales tax has already moved to Congress. Now it might be headed to the courts.

Simon Property Group, the country’s largest mall owner, announced Nov. 4 that it has filed a complaint against the state of Indiana in Marion County Circuit Court, over the state’s failure to collect sales tax from e-commerce giant Amazon.

The lawsuit is being filed after Simon requested the state of Indiana collect sales taxes from Amazon.com, as required by existing Indiana law.

According to The Indianapolis Star, the state has given Amazon a pass on collecting sales tax after the company agreed to put four large warehouses in the state.

SPG says it is not seeking monetary damages, but wants to benefit the state’s “brick and mortar” retailers.

“Main Street retailers are being harmed by this unequal playing field in Indiana and their existence is being jeopardized and threatens the employment of hundreds of thousands of retail employees in our state,” the company said.

Amazon did not respond to a request from JCK for comment. However, while the company has blocked most efforts to collect sales tax on a local level, it does support a federal effort, including a bill introduced in July by Sen. Dick Durbin.

JCK