Bill Text: IN HB1471 | 2013 | Regular Session | Introduced
Bill Title: Sales tax refunds in disaster areas.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-01-22 - First reading: referred to Committee on Ways and Means [HB1471 Detail]
Download: Indiana-2013-HB1471-Introduced.html
Citations Affected: IC 6-2.5-6.1.
Synopsis: Sales tax refunds in disaster areas. Provides that a person
who is the owner of a building that is located in a county declared a
disaster area under federal law and that is damaged or destroyed as a
result of a disaster occurring after December 31, 2011, is entitled to a
refund of the state sales and use tax paid on the purchase of building
materials that: (1) are used to repair the building or to construct a new
building to replace the damaged or destroyed building; and (2) are
purchased after the occurrence of the disaster by the owner of the
building or by a contractor that is under contract with the owner.
Effective: Upon passage.
January 22, 2013, read first time and referred to Committee on Ways and Means.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Chapter 6.1. Refunds of Tax Paid for Building Materials Used in Disaster Areas
Sec. 1. As used in this chapter, "building" means any structure or facility (including appurtenances) that is designed or intended for the support, enclosure, shelter, or protection of persons, animals, or property, including any house, apartment building, mobile home, manufactured home, condominium, other residential structure, shed, barn, shelter, industrial structure or facility, or commercial structure or facility.
Sec. 2. As used in this chapter, "building materials" means all tangible personal property that enters into and becomes a permanent part of a building.
Sec. 3. As used in this chapter, "disaster" means damage resulting after December 31, 2011, from a flood, rain storm, ice
storm, wind storm, tornado, hurricane, earthquake, or terrorist
attack.
Sec. 4. As used in this chapter, "disaster area" means a county
that has been declared a disaster by the President of the United
States under 42 U.S.C. 5121 et seq.
Sec. 5. Subject to the requirements of this chapter, a person who
is the owner of a building that is located in a disaster area and that
is damaged or destroyed as a result of a disaster is entitled to a
refund of the gross retail tax and use tax paid on the purchase of
building materials that:
(1) are used to:
(A) repair the building damaged by the disaster; or
(B) construct a new building in the disaster area to replace
the building damaged or destroyed by the disaster; and
(2) are purchased after the occurrence of the disaster by:
(A) the owner of the building; or
(B) a contractor that is under contract with the owner.
Sec. 6. The amount of a refund made under this chapter for the
building materials that are used to repair or construct a building
as described in section 5 of this chapter is equal to the gross retail
tax and use tax paid on the purchase of the building materials.
Sec. 7. (a) To receive a refund under this chapter, the refund
must be claimed on a state tax return or returns in the manner
prescribed by the department, including all information that the
department determines is necessary for the calculation of the
refund.
(b) Notwithstanding IC 6-8.1-9 or any other law, a claim for
refund under this chapter must be filed by the owner of the
building with the department not later than three (3) years after
the date of the occurrence of the disaster.
Sec. 8. The owner of a building who receives a refund under this
chapter is not required to refund or otherwise return any amount
of the refund received by the owner to:
(1) any person who originally collected the gross retail tax or
use tax and remitted that tax to the department; or
(2) a contractor or subcontractor who paid the gross retail tax
or use tax on the purchase of the materials to fulfill the terms
of a contract.
