Citations Affected: IC 6-2.5.
Synopsis: Collection of information by the department of state
revenue. Requires the department of state revenue to collect and
maintain information for all retail merchants concerning the merchants'
industry codes under the North American Industry Classification
System Manual. Beginning in 2005, requires each person that owns or
operates a vending machine to annually submit certain information to
the department of state revenue.
Effective: January 1, 2005.
January 8, 2004, read first time and referred to Committee on Commerce and Consumer
January 29, 2004, amended, reported favorably _ Do Pass.
February 2, 2004, read second time, ordered engrossed. Engrossed.
February 4, 2004, read third time, passed. Yeas 45, nays 2.
A BILL FOR AN ACT to amend the Indiana Code concerning
SECTION 1. IC 6-2.5-6-16 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2005]: Sec. 16. (a) As used in this section, "vending
machine" has the meaning set forth in IC 6-1.1-3-8.
(b) Not later than August 15 of each year, each person that owns or operates a vending machine shall submit the following information to the department on a form prescribed and provided annually by the department:
(1) The person's name, business address, and business telephone number.
(2) All Indiana addresses at which the person maintains business offices.
(3) If the person is a corporation or other business entity, the name of an officer or director on whom legal process may be served.
(4) An approximate number of the person's vending machines that are owned or operated in Indiana.
(5) The name of all retail merchants that are liable for collecting state gross retail tax on the sale of tangible personal property through the person's vending machines.
(6) Any other information the department determines is necessary.
SECTION 2. IC 6-2.5-10-5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 5. (a) As used in this section, "NAICS code" refers to the code used to classify a particular industry in the current edition of the North American Industry Classification System Manual - United States, published by the National Technical Information Service of the United States Department of Commerce.
(b) The department shall collect and maintain for all retail merchants information concerning the NAICS codes of the merchants.