Introduced Version
SENATE BILL No. 216
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-2.5-5-39.
Synopsis: Sales tax exemption for Energy Star appliances. Exempts
sales of certain energy efficient appliances from the state gross retail
tax for sales occurring after June 30, 2005, and before January 1, 2010.
Effective: Upon passage.
January 4, 2005, read first time and referred to Committee on Tax and Fiscal Policy.
Introduced
First Regular Session 114th General Assembly (2005)
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SENATE BILL No. 216
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-2.5-5-39; (05)IN0216.1.1. -->
SECTION 1. IC 6-2.5-5-39 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 39. (a) This section applies to retail
transactions that occur after June 30, 2005, and before January 1,
2010.
(b) Sales of the following electrical appliances are exempt from
the state gross retail tax if the electrical appliances meet or exceed
the applicable Energy Star efficiency standards developed by the
United States Environmental Protection Agency and the United
States Department of Energy:
(1) A clothes washer.
(2) A refrigerator.
(3) A dishwasher.
(4) A room air conditioner.
(5) A dehumidifier.
(c) The department may adopt rules under IC 4-22-2 to
implement this section.
(d) This section expires January 1, 2010.