IN SB0322 | 2019 | Regular Session

Status

Spectrum: Slight Partisan Bill (Republican 5-2)
Status: Enrolled on April 11 2019 - 75% progression, died in chamber
Action: 2019-04-16 - House advisors appointed: Thompson, Barrett, Campbell and Harris
Text: Latest bill text (Engrossed) [PDF]

Summary

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.

Tracking Information

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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.

Sponsors


Roll Calls

2019-04-09 - House - House - Third reading (Y: 94 N: 0 NV: 2 Abs: 4) [PASS]
2019-04-03 - House - House - Committee Vote (Y: 21 N: 0 NV: 0 Abs: 3) [PASS]
2019-02-19 - Senate - Third reading (Y: 40 N: 0 NV: 9 Abs: 1) [PASS]
2019-02-12 - Senate - Senate - Committee Vote (Y: 13 N: 0 NV: 0 Abs: 0) [PASS]

History

DateChamberAction
2019-04-16HouseHouse advisors appointed: Thompson, Barrett, Campbell and Harris
2019-04-16HouseHouse conferees appointed: Huston and Porter
2019-04-15SenateSenate advisors appointed: Houchin and Tallian
2019-04-15SenateSenate conferees appointed: Holdman and Taylor G
2019-04-15SenateSenate dissented from House amendments
2019-04-15SenateMotion to dissent filed
2019-04-11HouseReturned to the Senate with amendments
2019-04-09HouseRepresentative Porter added as cosponsor
2019-04-09HouseRepresentative Lehman removed as cosponsor
2019-04-09HouseThird reading: passed; Roll Call 437: yeas 94, nays 0
2019-04-08HouseSecond reading: ordered engrossed
2019-04-04HouseCommittee report: amend do pass, adopted
2019-02-26HouseFirst reading: referred to Committee on Ways and Means
2019-02-20SenateReferred to the House
2019-02-19SenateCosponsors: Representatives Lehman, Leonard and Mahan
2019-02-19SenateHouse sponsor: Representative Huston
2019-02-19SenateThird reading: passed; Roll Call 157: yeas 40, nays 0
2019-02-18SenateSenator Randolph added as coauthor
2019-02-18SenateSenator Houchin added as second author
2019-02-18SenateAmendment #1 (Holdman) prevailed; voice vote
2019-02-18SenateSecond reading: amended, ordered engrossed
2019-02-12SenateCommittee report: amend do pass, adopted
2019-01-07SenateFirst reading: referred to Committee on Tax and Fiscal Policy
2019-01-07SenateAuthored by Senator Holdman

Indiana State Sources

TypeSource
Summaryhttp://iga.in.gov/legislative/2019/bills/senate/322/
Texthttp://iga.in.gov/static-documents/6/4/d/1/64d16851/SB0322.01.INTR.pdf
Texthttp://iga.in.gov/static-documents/b/d/2/9/bd296b77/SB0322.01.INTR.pdf
Texthttp://iga.in.gov/static-documents/a/0/9/f/a09f2130/SB0322.02.COMS.pdf
Texthttp://iga.in.gov/static-documents/4/b/7/7/4b77879b/SB0322.02.COMS.pdf
Texthttp://iga.in.gov/static-documents/a/4/b/d/a4bdc0a0/SB0322.03.ENGS.pdf
Texthttp://iga.in.gov/static-documents/5/b/b/3/5bb32e40/SB0322.03.ENGS.pdf
Texthttp://iga.in.gov/static-documents/1/3/9/c/139c8f24/SB0322.04.COMH.pdf
Roll Callhttp://iga.in.gov/static-documents/f/7/6/1/f761ed60/SB0322.01.INTR.01.pdf
Roll Callhttp://iga.in.gov/static-documents/5/c/a/6/5ca62a19/SB0322.157.pdf
Roll Callhttp://iga.in.gov/static-documents/c/6/1/9/c6199b08/SB0322.03.ENGS.00.pdf
Roll Callhttp://iga.in.gov/static-documents/e/e/6/7/ee67d5a2/SB0322.437.pdf

Bill Comments

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