Second Regular Session 113th General Assembly (2004)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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between statutes enacted by the 2003 Regular Session of the General Assembly.
SENATE ENROLLED ACT No. 278
AN ACT to amend the Indiana Code concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
SECTION 1. 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
(b) The department shall collect and maintain for all retail
merchants information concerning the NAICS codes of the
SEA 278 _ CC 1
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