IN HB1451 | 2017 | Regular Session
Status
Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on January 18 2017 - 25% progression, died in committee
Action: 2017-01-18 - First reading: referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 18 2017 - 25% progression, died in committee
Action: 2017-01-18 - First reading: referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Sales tax exemption for sale of used vehicle. Provides a sales tax exemption for transactions involving a casual sale of a passenger motor vehicle. Defines "casual sale" as an isolated or occasional sale of tangible personal property that was obtained by the owner making the sale for the owner's own use where: (1) the tangible personal property was subject to sales or use tax in a previous transaction; and (2) the owner is not regularly engaged in the business of making such sales.
Title
Sales tax exemption for sale of used vehicle. Provides a sales tax exemption for transactions involving a casual sale of a passenger motor vehicle. Defines "casual sale" as an isolated or occasional sale of tangible personal property that was obtained by the owner making the sale for the owner's own use where: (1) the tangible personal property was subject to sales or use tax in a previous transaction; and (2) the owner is not regularly engaged in the business of making such sales.
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2017-01-18 | House | First reading: referred to Committee on Ways and Means |
| 2017-01-18 | House | Coauthored by Representative Judy |
| 2017-01-18 | House | Authored by Representative Morris |
Indiana State Sources
| Type | Source |
|---|---|
| Summary | https://iga.in.gov/legislative/2017/bills/house/1451/details |
| Text | http://iga.in.gov/static-documents/a/b/7/d/ab7d14d1/HB1451.01.INTR.pdf |
