Indiana Senate Bill 228

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Completed Legislative Action
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: Passed on March 13 2024 - 100% progression
Action: 2024-03-13 - Public Law 118
Text: Latest bill text (Enrolled) [PDF]

Various tax matters. Amends the economic threshold for sales tax nexus to remove the number of sales transactions in the state as one of the two current triggers that require retail merchants to collect and remit sales tax. Allows a retail merchant that receives 75% or more of its receipts from the sale of prepared food to elect to claim a sales tax exemption on transactions involving electricity equal to 50% of the tax imposed on the transactions. Makes certain changes to statutes of limitations provisions. Requires sheriffs to transfer funds collected through executions of tax warrants twice a month electronically through the department of state revenue (department) payment portal. Specifies that the service of process fee for postjudgment service can only be assessed one time per case. Authorizes the department to disclose a taxpayer's name and other personal identification information with a tax preparer or tax preparation software provider in cases where the department suspects that a fraudulent return has been filed on behalf of a taxpayer and that the system of a taxpayer's previous year tax preparer or tax preparation software provider has been breached. Specifies the pass through entity tax liability for pass through entities in certain circumstances. Repeals an outdated provision that requires an owner of a truck stop to obtain a license from the department. Reorganizes certain retail merchant certificate provisions. Makes clarifying and technical changes.

Various tax matters.

Sen. Travis Holdman [R]	Sen. Scott Baldwin [R]	Sen. Lonnie Randolph [D]	Rep. Jeffrey Thompson [R]
Rep. Robert Cherry [R]

2024-03-04 - House - House - Third reading (Y: 98 N: 0 NV: 1 Abs: 1) [PASS]
2024-02-05 - Senate - Senate - Third reading (Y: 47 N: 1 NV: 0 Abs: 2) [PASS]

Date	Chamber	Action
2024-03-13	Senate	Public Law 118
2024-03-13	Senate	Signed by the Governor
2024-03-12	Senate	Signed by the President of the Senate
2024-03-11	House	Signed by the Speaker
2024-03-07	Senate	Signed by the President Pro Tempore
2024-03-05	House	Returned to the Senate without amendments
2024-03-04	House	Third reading: passed; Roll Call 266: yeas 98, nays 0
2024-02-29	House	Second reading: ordered engrossed
2024-02-27	House	Committee report: do pass, adopted
2024-02-12	House	First reading: referred to Committee on Ways and Means
2024-02-06	Senate	Referred to the House
2024-02-05	Senate	Senator Baldwin added as second author
2024-02-05	Senate	Cosponsor: Representative Cherry
2024-02-05	Senate	House sponsor: Representative Thompson
2024-02-05	Senate	Third reading: passed; Roll Call 110: yeas 47, nays 1
2024-02-01	Senate	Senator Randolph added as coauthor
2024-02-01	Senate	Second reading: ordered engrossed
2024-01-30	Senate	Committee report: do pass, adopted
2024-01-10	Senate	First reading: referred to Committee on Tax and Fiscal Policy
2024-01-10	Senate	Authored by Senator Holdman

Type	Source
Summary	https://iga.in.gov/legislative/2024/bills/senate/228/details
Text	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/SB0228.01.INTR.pdf
Text	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/SB0228.02.COMS.pdf
Text	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/SB0228.03.COMH.pdf
Text	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/SB0228.04.ENRH.pdf
Amendment	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/committee-amendments/drafts/AM022804.pdf
Amendment	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/committee-amendments/drafts/AM022803.pdf
Amendment	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/committee-amendments/drafts/AM022802.pdf
Amendment	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/committee-amendments/drafts/AM022801.pdf
Amendment	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/committee-amendments/amendments/SB0228.02.COMS.AMH03.pdf
Amendment	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/committee-amendments/amendments/SB0228.02.COMS.AMH02.pdf
Supplement	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/fiscal-notes/SB0228.01.INTR.FN001.pdf
Supplement	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/fiscal-notes/SB0228.02.COMS.FN001.pdf
Supplement	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/votesheets/SB0228.01.INTR.02.pdf
Supplement	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/committee-reports/SB0228.01.INTR.CRS001.pdf
Supplement	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/fiscal-notes/SB0228.02.COMS.FN002.pdf
Supplement	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/fiscal-notes/SB0228.02.COMS.FN003.pdf
Supplement	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/fiscal-notes/SB0228.02.COMS.FN004.pdf
Supplement	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/fiscal-notes/SB0228.03.COMH.FN001.pdf
Supplement	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/votesheets/SB0228.02.COMS.01.pdf
Supplement	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/committee-reports/SB0228.02.COMS.CRH001.pdf
Supplement	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/fiscal-notes/SB0228.03.COMH.FN002.pdf
Supplement	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/fiscal-notes/SB0228.03.COMH.FN003.pdf
Supplement	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/fiscal-notes/SB0228.04.ENRH.FN001.pdf
Roll Call	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/rollcalls/SB0228.110_S.pdf
Roll Call	https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0228/rollcalls/SB0228.266_H.pdf