Roll Call: IN SB0257 | 2018 | Regular Session
For additional roll call votes on Indiana SB0257 please see the Vote List
Bill 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).
Spectrum: Slight Partisan Bill (Republican 5-2)
Status: (Passed) 2018-03-23 - Public Law 200 [SB0257 Detail]
Text: Latest bill text (Enrolled) [PDF]
Bill 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).
Spectrum: Slight Partisan Bill (Republican 5-2)
Status: (Passed) 2018-03-23 - Public Law 200 [SB0257 Detail]
Text: Latest bill text (Enrolled) [PDF]
Vote: Senate - Senate concurred in House amendments
| Vote | Tally | Democrat | Republican |
|---|---|---|---|
| Yea | 49 | 9 | 40 |
| Nay | - | - | - |
| Not Voting | - | - | - |
| Absent | 1 | - | 1 |
| TOTAL | 50 | 9 | 41 |
