IN SB0257 | 2018 | Regular Session

Status

Spectrum: Slight Partisan Bill (Republican 5-2)
Status: Passed on March 23 2018 - 100% progression
Action: 2018-03-23 - Public Law 200
Text: Latest bill text (Enrolled) [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 sells, rents, leases, licenses for consideration the right to use prewritten computer software delivered electronically. Specifies, however, that a transaction in which a user purchases, rents, leases, or licenses 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).

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 sells, rents, leases, licenses for consideration the right to use prewritten computer software delivered electronically. Specifies, however, that a transaction in which a user purchases, rents, leases, or licenses 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).

Sponsors


Roll Calls

2018-03-06 - Senate - Senate - Senate concurred in House amendments (Y: 49 N: 0 NV: 0 Abs: 1) [PASS]
2018-02-27 - House - House - Third reading (Y: 96 N: 0 NV: 1 Abs: 3) [PASS]
2018-02-26 - House - House - Amendment #1 (Austin) failed (Y: 31 N: 63 NV: 1 Abs: 5) [FAIL]
2018-02-20 - House - House - Committee Vote (Y: 20 N: 1 NV: 0 Abs: 3) [PASS]
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
2018-03-23SenatePublic Law 200
2018-03-23SenateSigned by the Governor
2018-03-21SenateSigned by the President of the Senate
2018-03-13HouseSigned by the Speaker
2018-03-12SenateSigned by the President Pro Tempore
2018-03-06SenateSenate concurred in House amendments; Roll Call 343: yeas 49, nays 0
2018-03-05SenateMotion to concur filed
2018-02-28HouseReturned to the Senate with amendments
2018-02-27HouseThird reading: passed; Roll Call 237: yeas 96, nays 0
2018-02-26HouseAmendment #1 (Austin) failed; Roll Call 217: yeas 31, nays 63
2018-02-26HouseSecond reading: ordered engrossed
2018-02-22HouseCommittee report: amend do pass, adopted
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

TypeSource
Summaryhttp://iga.in.gov/legislative/2018/bills/senate/257/
Texthttp://iga.in.gov/static-documents/9/4/b/7/94b77f93/SB0257.01.INTR.pdf
Texthttp://iga.in.gov/static-documents/a/8/7/4/a874a016/SB0257.01.INTR.pdf
Texthttp://iga.in.gov/static-documents/a/7/d/4/a7d457a9/SB0257.02.COMS.pdf
Texthttp://iga.in.gov/static-documents/b/8/0/5/b80520cc/SB0257.02.COMS.pdf
Texthttp://iga.in.gov/static-documents/5/5/2/3/55235415/SB0257.03.COMH.pdf
Texthttp://iga.in.gov/static-documents/d/0/1/3/d01331d7/SB0257.03.COMH.pdf
Texthttp://iga.in.gov/static-documents/7/c/d/f/7cdf4ca8/SB0257.04.ENRH.pdf
Roll Callhttp://iga.in.gov/static-documents/0/d/0/2/0d02f151/SB0257.01.INTR.00.pdf
Roll Callhttp://iga.in.gov/static-documents/0/9/d/3/09d3b6a5/SB0257.38.pdf
Roll Callhttp://iga.in.gov/static-documents/a/2/3/5/a2358a0c/SB0257.02.COMS.00.pdf
Roll Callhttp://iga.in.gov/static-documents/b/b/d/1/bbd1d218/SB0257.217.pdf
Roll Callhttp://iga.in.gov/static-documents/3/c/9/f/3c9fe086/SB0257.237.pdf
Roll Callhttp://iga.in.gov/static-documents/a/b/a/8/aba8e47e/SB0257.343.pdf

Bill Comments

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