IN SB0131 | 2019 | Regular Session

Status

Spectrum: Slight Partisan Bill (Republican 9-3)
Status: Enrolled on April 11 2019 - 75% progression
Action: 2019-04-17 - House advisors appointed: Miller D, Stutzman, Errington and Harris
Text: Latest bill text (Engrossed) [PDF]

Summary

Sales tax on recreational vehicles. Removes the expiration of the provision in current law that provides that the sales tax rate on certain cargo trailers or recreational vehicles is the rate of the other state or other country in which the cargo trailer or recreational vehicle will be titled or registered under certain circumstances. (This provision was set to expire on June 30, 2019.) Amends the provision to apply only to sales that are made before July 1, 2019, or after June 30, 2024, to a resident of a nonreciprocal state or a foreign country. Provides a five year exemption from the state gross retail tax for cargo trailers and recreational vehicles sold to residents of nonreciprocal states and foreign countries beginning July 1, 2019, and ending June 30, 2024. Requires the legislative services agency (LSA) to evaluate the economic and fiscal impact of the exemption. Authorizes the LSA to request information from certain officials, governmental entities, and organizations. Requires the officials, governmental entities, and organizations to cooperate with the LSA in providing the requested information. Repeals the provision that authorizes the department of state revenue to enter into reciprocal agreements with other states concerning a sales tax exemption for cargo trailers and recreational vehicles that will be purchased in a state by a nonresident and then titled in another state.

Tracking Information

Register now for our free OneVote public service or GAITS Professional trial account and you can begin tracking this and other legislation, all driven by the real-time data of the LegiScan API. Providing tools allowing you to research pending legislation, stay informed with email alerts, content feeds, and share dynamic reports. Use our new PolitiCorps to join with friends and collegaues to monitor & discuss bills through the process.

Monitor Legislation or view this same bill number from multiple sessions or take advantage of our national legislative search.

Title

Sales tax on recreational vehicles. Removes the expiration of the provision in current law that provides that the sales tax rate on certain cargo trailers or recreational vehicles is the rate of the other state or other country in which the cargo trailer or recreational vehicle will be titled or registered under certain circumstances. (This provision was set to expire on June 30, 2019.) Amends the provision to apply only to sales that are made before July 1, 2019, or after June 30, 2024, to a resident of a nonreciprocal state or a foreign country. Provides a five year exemption from the state gross retail tax for cargo trailers and recreational vehicles sold to residents of nonreciprocal states and foreign countries beginning July 1, 2019, and ending June 30, 2024. Requires the legislative services agency (LSA) to evaluate the economic and fiscal impact of the exemption. Authorizes the LSA to request information from certain officials, governmental entities, and organizations. Requires the officials, governmental entities, and organizations to cooperate with the LSA in providing the requested information. Repeals the provision that authorizes the department of state revenue to enter into reciprocal agreements with other states concerning a sales tax exemption for cargo trailers and recreational vehicles that will be purchased in a state by a nonresident and then titled in another state.

Sponsors


Roll Calls

2019-04-09 - House - House - Third reading (Y: 81 N: 15 NV: 1 Abs: 3) [PASS]
2019-04-03 - House - House - Committee Vote (Y: 13 N: 4 NV: 0 Abs: 7) [PASS]
2019-02-25 - Senate - Third reading (Y: 49 N: 0 NV: 0 Abs: 1) [PASS]
2019-02-19 - Senate - Senate - Committee Vote (Y: 14 N: 0 NV: 0 Abs: 0) [PASS]

History

DateChamberAction
2019-04-17HouseHouse advisors appointed: Miller D, Stutzman, Errington and Harris
2019-04-17HouseHouse conferees appointed: Cherry and Pryor
2019-04-16SenateSenate advisors appointed: Rogers, Melton and Walker
2019-04-16SenateSenate conferees appointed: Doriot and Niezgodski
2019-04-16SenateSenate dissented from House amendments
2019-04-16SenateMotion to dissent filed
2019-04-16SenateConcurrence withdrawn
2019-04-15SenateMotion to concur filed
2019-04-11HouseReturned to the Senate with amendments
2019-04-09HouseThird reading: passed; Roll Call 430: yeas 81, nays 15
2019-04-08HouseRepresentative Wesco added as cosponsor
2019-04-08HouseAmendment #1 (Huston) prevailed; voice vote
2019-04-08HouseAmendment #2 (Porter) failed; voice vote
2019-04-08HouseSecond reading: amended, ordered engrossed
2019-04-04HouseCommittee report: amend do pass, adopted
2019-03-04HouseFirst reading: referred to Committee on Ways and Means
2019-02-26SenateReferred to the House
2019-02-25SenateCosponsors: Representatives Miller and Stutzman
2019-02-25SenateHouse sponsor: Representative Cherry
2019-02-25SenateThird reading: passed; Roll Call 182: yeas 49, nays 0
2019-02-25SenateSenator Melton added as coauthor
2019-02-21SenateSenator Niezgodski added as coauthor
2019-02-21SenateSecond reading: ordered engrossed
2019-02-19SenateCommittee report: amend do pass, adopted
2019-02-05SenateSenator Houchin added as coauthor
2019-02-05SenateSenators Buck and Taylor G added as coauthors
2019-02-05SenateSenator Walker added as third author
2019-01-24SenateSenator Rogers added as second author
2019-01-03SenateFirst reading: referred to Committee on Tax and Fiscal Policy
2019-01-03SenateAuthored by Senator Doriot

Indiana State Sources

TypeSource
Summaryhttp://iga.in.gov/legislative/2019/bills/senate/131/
Texthttp://iga.in.gov/static-documents/3/d/a/7/3da7314e/SB0131.01.INTR.pdf
Texthttp://iga.in.gov/static-documents/3/0/e/8/30e8145c/SB0131.01.INTR.pdf
Texthttp://iga.in.gov/static-documents/f/6/2/c/f62c5d9a/SB0131.02.COMS.pdf
Texthttp://iga.in.gov/static-documents/9/0/3/f/903f28e3/SB0131.02.COMS.pdf
Texthttp://iga.in.gov/static-documents/8/8/d/e/88de4f63/SB0131.03.COMH.pdf
Texthttp://iga.in.gov/static-documents/9/b/6/4/9b64c828/SB0131.03.COMH.pdf
Texthttp://iga.in.gov/static-documents/9/e/0/e/9e0ee681/SB0131.04.ENGH.pdf
Roll Callhttp://iga.in.gov/static-documents/d/2/c/6/d2c6334b/SB0131.01.INTR.02.pdf
Roll Callhttp://iga.in.gov/static-documents/a/f/6/4/af64c420/SB0131.182.pdf
Roll Callhttp://iga.in.gov/static-documents/d/c/9/a/dc9a853e/SB0131.02.COMS.00.pdf
Roll Callhttp://iga.in.gov/static-documents/d/8/c/a/d8cad231/SB0131.430.pdf

Bill Comments

feedback