Indiana Senate Bill 240 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 4 2012 - 25% progression, died in committee
Action: 2012-01-04 - First reading: referred to Committee on Tax and Fiscal Policy
Pending: Senate Tax and Fiscal Policy Committee
Text: Latest bill text (Introduced) [HTML]

Provides that for purposes of the Indiana sales and use tax law, a "retail merchant engaged in business in Indiana" includes any person that uses an office, place of distribution, sales location, sample location, warehouse, storage place, or other place of business located in Indiana. Voids any ruling or agreement between a person and the state if it permits the person to not collect sales or use tax even if a warehouse, distribution center, or fulfillment center that is located in Indiana is owned or operated by the person or an affiliated person unless the general assembly ratifies the ruling or agreement in the next legislative session. Provides that a person is presumed to be a retail merchant engaged in business in Indiana if the person: (1) makes retail transactions in which a person acquires personal property or taxable services for use, storage, or consumption in Indiana or is affiliated with a person that has substantial nexus in Indiana and certain conditions are met; or (2) enters into an agreement with one or more residents of Indiana under which the resident directly or indirectly refers potential customers to the retail merchant, if the cumulative gross receipts from the sales by the retail merchant to customers in Indiana who are referred to the retail merchant is greater than $10,000 during the preceding 12 months. Specifies that these presumptions may be rebutted.

Use tax collection on remote sales.

Sen. Greg Walker [R]

Date	Chamber	Action
2012-01-04		First reading: referred to Committee on Tax and Fiscal Policy
2012-01-04		Authored by Senator Walker

Type	Source
Summary	http://www.in.gov/apps/lsa/session/billwatch/billinfo?year=2012&session=1&request=getBill&doctype=SB&docno=0240
Text	http://www.in.gov/legislative/bills/2012/IN/IN0240.1.html