MR. PRESIDENT:
I move
that Engrossed House Bill 1001 be amended to read as follows:
same manner as other public money may be invested.".
to a retailer.
(2) Ten and one-half cents ($0.105) per gallon of bottled
non-nutritive beverage sold to a retailer or an ultimate
consumer.
(3) Ten and one-half cents ($0.105) per gallon of powder based
non-nutritive beverage sold to a retailer or an ultimate
consumer.
The non-nutritive beverage tax is a listed tax for purposes of
IC 6-8.1.
Sec. 10. A vendor shall pay the non-nutritive beverage tax upon
the occurrence of one (1) of the following events:
(1) The vendor manufactures non-nutritive beverages, syrup,
or powder for sale or distribution.
(2) The vendor brings or causes to be brought into the state
non-nutritive beverages, syrup, or powder for:
(A) manufacture; or
(B) sale or distribution to retailers or ultimate consumers.
(3) The vendor transports non-nutritive beverages, syrup, or
powder to retailers.
Sec. 11. The non-nutritive beverage tax does not apply to the
following:
(1) A solid mixture of ingredients used to prepare coffee or
tea.
(2) Water that does not contain calories or natural or
artificial sweetener.
(3) Milk or milk products.
(4) A product intended for weight loss.
(5) A product intended for consumption by infants.
(6) A powder intended for the purpose of mixing non-nutritive
beverages by the ultimate consumer.
(7) Non-nutritive beverages, syrup, or powder sold to the
federal government.
(8) Non-nutritive beverages, syrup, or powder exported from
the state by a distributor, manufacturer, or wholesaler.
Sec. 12. Not later than the fifteenth day of each month, a vendor
shall do the following:
(1) File a return with the department on a form prescribed by
the department. The form shall require the vendor to provide
the following information as applicable:
(A) Name, address, and telephone number of:
(i) the vendor;
(ii) the person to whom non-nutritive beverages, syrup,
or powder were sold; and
(iii) the person from whom non-nutritive beverages,
syrup, or powder were purchased.
(B) Numbers and dates of invoices for sales and purchases
of non-nutritive beverages, syrup, and powder.
(C) Prices of non-nutritive beverages, syrup, or powder
that were purchased or sold.
(2) Remit to the department an amount equal to:
(A) the amount of tax imposed under this chapter for
which the vendor is liable for the immediately preceding
month; minus
(B) the amount determined under section 13 of this
chapter.
Sec. 13. A vendor who timely complies with section 12 of this
chapter may deduct and retain from the tax imposed under section
9 of this chapter a collection allowance equal to one percent (1%)
of the amount to be remitted under section 12(2)(A) of this chapter.
The department may reduce the collection allowance of a vendor
who fails to timely comply with section 12 of this chapter by an
amount that does not exceed the lesser of:
(1) ten percent (10%) of the collection allowance; or
(2) fifty dollars ($50).
Sec. 14. The department shall refund to a vendor the amount of
taxes remitted under section 12 of this chapter for non-nutritive
beverages, syrup, or powder that are:
(1) returned to the vendor; or
(2) destroyed by the vendor in the presence of an employee or
agent of the department.
Sec. 15. The taxes collected under this chapter shall be deposited
in the Medicaid augmentation account established by
IC 4-12-1-15.6.
Sec. 16. A vendor who knowingly:
(1) makes a false statement in a return under section 12 of this
chapter;
(2) fails to pay the tax for which the vendor is liable under this
chapter; or
(3) otherwise fails to comply with this chapter;
commits a Class B misdemeanor. However, the offense is a Class
D felony if it is committed with intent to evade the tax imposed
under this chapter or to defraud the state.
Sec. 17. A vendor who fails to comply with
IC 6-8.1-5-4
commits
a Class B misdemeanor.
financial institutions tax (IC 6-5.5); the gasoline tax (IC 6-6-1.1); the
alternative fuel permit fee (IC 6-6-2.1); the special fuel tax (IC
6-6-2.5); the motor carrier fuel tax (IC 6-6-4.1); a motor fuel tax
collected under a reciprocal agreement under
IC 6-8.1-3
; the motor
vehicle excise tax (IC 6-6-5); the commercial vehicle excise tax (IC
6-6-5.5); the hazardous waste disposal tax (IC 6-6-6.6); the cigarette
tax (IC 6-7-1); the non-nutritive beverage tax (IC 6-8-12); the beer
excise tax (IC 7.1-4-2); the liquor excise tax (IC 7.1-4-3); the wine
excise tax (IC 7.1-4-4); the hard cider excise tax (IC 7.1-4-4.5); the
malt excise tax (IC 7.1-4-5); the petroleum severance tax (IC 6-8-1);
the various innkeeper's taxes (IC 6-9); the various county food and
beverage taxes (IC 6-9); the county admissions tax (IC 6-9-13 and
IC 6-9-28
); the oil inspection fee (IC 16-44-2); the emergency and
hazardous chemical inventory form fee (IC 6-6-10); the penalties
assessed for oversize vehicles (IC 9-20-3 and IC 9-30); the fees and
penalties assessed for overweight vehicles (IC 9-20-4 and IC 9-30); the
underground storage tank fee (IC 13-23); the solid waste management
fee (IC 13-20-22); and any other tax or fee that the department is
required to collect or administer.".
Renumber all SECTIONS consecutively.
(Reference is to EHB 1001 as printed April 1, 2003.)