IN SB0257 | 2018 | Regular Session

Status

Spectrum: Slight Partisan Bill (Republican 5-2)
Status: Engrossed on January 24 2018 - 50% progression
Action: 2018-02-06 - First reading: referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Hearing: Feb 20 in Room 404
Text: Latest bill text (Amended) [PDF]

Summary

Sales tax on software. Provides that for purposes of the sales tax, a person is a retail merchant making a retail transaction when the person grants a user the right to use prewritten computer software delivered electronically. Specifies, however, that a transaction in which a user is granted the right to remotely access prewritten computer software: (1) is not considered to be a transaction in which prewritten computer software is delivered electronically; and (2) does not constitute a retail transaction (and is therefore not subject to sales tax); unless the prewritten computer software is also available in a substantially similar

Tracking Information

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Title

Sales tax on software. Provides that for purposes of the sales tax, a person is a retail merchant making a retail transaction when the person grants a user the right to use prewritten computer software delivered electronically. Specifies, however, that a transaction in which a user is granted the right to remotely access prewritten computer software: (1) is not considered to be a transaction in which prewritten computer software is delivered electronically; and (2) does not constitute a retail transaction (and is therefore not subject to sales tax); unless the prewritten computer software is also available in a substantially similar

Sponsors


Roll Calls

2018-01-22 - Senate - Senate - Third reading (Y: 49 N: 0 NV: 0 Abs: 0) [PASS]
2018-01-16 - Senate - Senate - Committee Vote (Y: 10 N: 0 NV: 0 Abs: 0) [PASS]

History

DateChamberAction
2018-02-06HouseFirst reading: referred to Committee on Ways and Means
2018-01-24SenateReferred to the House
2018-01-22SenateSenator Randolph added as coauthor
2018-01-22SenateSenator Tallian added as coauthor
2018-01-22SenateSenator Charbonneau added as third author
2018-01-22SenateSenator Walker added as second author
2018-01-22SenateCosponsor: Representative Huston
2018-01-22SenateHouse sponsor: Representative Brown T
2018-01-22SenateThird reading: passed; Roll Call 38: yeas 49, nays 0
2018-01-18SenateSecond reading: ordered engrossed
2018-01-16SenateCommittee report: amend do pass, adopted
2018-01-03SenateFirst reading: referred to Committee on Tax and Fiscal Policy
2018-01-03SenateAuthored by Senator Holdman

Indiana State Sources


Bill Comments

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