Comments: IN SB0322 | 2019 | Regular Session

Indiana Senate Bill 322 (Prior Session Legislation)

Bill 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.

Spectrum: Slight Partisan Bill (Republican 5-2)

Status: (Enrolled - Dead) 2019-04-16 - House advisors appointed: Thompson, Barrett, Campbell and Harris [SB0322 Detail]

Text: Latest bill text (Engrossed) [PDF]