IN SB0322 | 2019 | Regular Session
Status
Spectrum: Slight Partisan Bill (Republican 5-2)
Status: Enrolled on April 11 2019 - 75% progression, died in chamber
Action: 2019-04-16 - House advisors appointed: Thompson, Barrett, Campbell and Harris
Text: Latest bill text (Engrossed) [PDF]
Status: Enrolled on April 11 2019 - 75% progression, died in chamber
Action: 2019-04-16 - House advisors appointed: Thompson, Barrett, Campbell and Harris
Text: Latest bill text (Engrossed) [PDF]
Summary
Sales tax administration. Provides that a marketplace facilitator is required to collect and remit state sales tax as a retail merchant when it facilitates a retail transaction for sellers on the marketplace facilitator's marketplace. Specifies circumstances in which a marketplace facilitator or a seller would not be required to collect and remit the state sales tax. Retains provisions that go into effect on July 1, 2019, for state sales tax collection and remittance requirements of a person or marketplace facilitator that facilitates a retail transaction for sellers that rent or furnish rooms, lodgings, or accommodations in Indiana. Requires a marketplace facilitator to collect and remit innkeeper's tax. Repeals the definition of "facilitator" that is set to go into effect on July 1, 2019. Repeals the provision requiring a facilitator who is a retail merchant to provide an itemized statement to the consumer. Provides that primary personal residences are exempt from the state gross retail tax unless the owner rents or furnishes the residence for more than 14 days. Provides for the collection of food and beverage taxes. Makes failure to collect or remit food and beverage taxes a level 6 felony. Provides that a county treasurer may enter into an agreement with the fiscal officer of an entity responsible for the expenditure of funds from an innkeeper's tax to furnish the fiscal officer each month with the name and retail address of each business collecting an innkeeper's tax and the amount of money collected from each business.
Title
Sales tax administration. Provides that a marketplace facilitator is required to collect and remit state sales tax as a retail merchant when it facilitates a retail transaction for sellers on the marketplace facilitator's marketplace. Specifies circumstances in which a marketplace facilitator or a seller would not be required to collect and remit the state sales tax. Retains provisions that go into effect on July 1, 2019, for state sales tax collection and remittance requirements of a person or marketplace facilitator that facilitates a retail transaction for sellers that rent or furnish rooms, lodgings, or accommodations in Indiana. Requires a marketplace facilitator to collect and remit innkeeper's tax. Repeals the definition of "facilitator" that is set to go into effect on July 1, 2019. Repeals the provision requiring a facilitator who is a retail merchant to provide an itemized statement to the consumer. Provides that primary personal residences are exempt from the state gross retail tax unless the owner rents or furnishes the residence for more than 14 days. Provides for the collection of food and beverage taxes. Makes failure to collect or remit food and beverage taxes a level 6 felony. Provides that a county treasurer may enter into an agreement with the fiscal officer of an entity responsible for the expenditure of funds from an innkeeper's tax to furnish the fiscal officer each month with the name and retail address of each business collecting an innkeeper's tax and the amount of money collected from each business.
Sponsors
| Sen. Travis Holdman [R] | Sen. Erin Houchin [R] | Sen. Lonnie Randolph [D] | Rep. Todd Huston [R] |
| Rep. Daniel Leonard [R] | Rep. Kevin Mahan [R] | Rep. Gregory Porter [D] |
Roll Calls
2019-04-09 - House - House - Third reading (Y: 94 N: 0 NV: 2 Abs: 4) [PASS]
2019-04-03 - House - House - Committee Vote (Y: 21 N: 0 NV: 0 Abs: 3) [PASS]
2019-02-19 - Senate - Third reading (Y: 40 N: 0 NV: 9 Abs: 1) [PASS]
2019-02-12 - Senate - Senate - Committee Vote (Y: 13 N: 0 NV: 0 Abs: 0) [PASS]
2019-04-03 - House - House - Committee Vote (Y: 21 N: 0 NV: 0 Abs: 3) [PASS]
2019-02-19 - Senate - Third reading (Y: 40 N: 0 NV: 9 Abs: 1) [PASS]
2019-02-12 - Senate - Senate - Committee Vote (Y: 13 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2019-04-16 | House | House advisors appointed: Thompson, Barrett, Campbell and Harris |
| 2019-04-16 | House | House conferees appointed: Huston and Porter |
| 2019-04-15 | Senate | Senate advisors appointed: Houchin and Tallian |
| 2019-04-15 | Senate | Senate conferees appointed: Holdman and Taylor G |
| 2019-04-15 | Senate | Senate dissented from House amendments |
| 2019-04-15 | Senate | Motion to dissent filed |
| 2019-04-11 | House | Returned to the Senate with amendments |
| 2019-04-09 | House | Representative Porter added as cosponsor |
| 2019-04-09 | House | Representative Lehman removed as cosponsor |
| 2019-04-09 | House | Third reading: passed; Roll Call 437: yeas 94, nays 0 |
| 2019-04-08 | House | Second reading: ordered engrossed |
| 2019-04-04 | House | Committee report: amend do pass, adopted |
| 2019-02-26 | House | First reading: referred to Committee on Ways and Means |
| 2019-02-20 | Senate | Referred to the House |
| 2019-02-19 | Senate | Cosponsors: Representatives Lehman, Leonard and Mahan |
| 2019-02-19 | Senate | House sponsor: Representative Huston |
| 2019-02-19 | Senate | Third reading: passed; Roll Call 157: yeas 40, nays 0 |
| 2019-02-18 | Senate | Senator Randolph added as coauthor |
| 2019-02-18 | Senate | Senator Houchin added as second author |
| 2019-02-18 | Senate | Amendment #1 (Holdman) prevailed; voice vote |
| 2019-02-18 | Senate | Second reading: amended, ordered engrossed |
| 2019-02-12 | Senate | Committee report: amend do pass, adopted |
| 2019-01-07 | Senate | First reading: referred to Committee on Tax and Fiscal Policy |
| 2019-01-07 | Senate | Authored by Senator Holdman |
