HOUSE BILL No. 1652
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-8-12; IC 6-8.1-1-1.
Synopsis: Excise tax on newsprint. Requires a publisher of a
newspaper to pay an excise tax of $25 for each metric ton of paper used
to publish a newspaper in Indiana. Requires the department of
environmental management to develop a grant program to assist
newspaper publishers in upgrading their presses to facilitate the use of
recycled paper. Provides a credit against the tax for the use of recycled
Effective: July 1, 2005.
January 19, 2005, read first time and referred to Committee on Environmental Affairs.
First Regular Session 114th General Assembly (2005)
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HOUSE BILL No. 1652
A BILL FOR AN ACT to amend the Indiana Code concerning
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-8-12; (05)IN1652.1.1. -->
SECTION 1. IC 6-8-12 IS ADDED TO THE INDIANA CODE AS
CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY
Chapter 12. Excise Tax on Newsprint
Sec. 1. As used in this chapter, "department" means the
department of state revenue.
Sec. 2. As used in this chapter, "person" means an individual, a
trust, an estate, a fiduciary, a partnership, a limited liability
company, a limited liability partnership, a corporation, or any
other legal entity.
Sec. 3. As used in this chapter, "recycled paper" means paper
containing at least forty percent (40%) post-consumer recycled
Sec. 4. As used in this chapter, "taxpayer" means a person who
is the publisher of a newspaper published in Indiana.
Sec. 5. An excise tax is imposed on the use of newsprint in a
newspaper published in Indiana at a rate of twenty-five dollars
($25) for each metric ton of paper used by a taxpayer.
Sec. 6. Each taxpayer liable for the tax imposed under section 5
of this chapter shall file a return for each calendar month and pay
the excise tax imposed on the taxpayer's use of newsprint during
that month. A taxpayer shall file the taxpayer's return for a
particular month with the department and make the taxpayer's tax
payment for that month to the department not later than fifteen
(15) days after the end of that month.
Sec. 7. The department shall prescribe the form of the return
required under section 6 of this chapter.
Sec. 8. The tax imposed under this chapter is a listed tax for
purposes of IC 6-8.1.
Sec. 9. The department shall deposit the taxes paid each month
by section 6 of this chapter in the recycled paper promotion fund
established by section 10 of this chapter.
Sec. 10. (a) The recycled paper promotion fund is established.
The fund must be used for the purposes of this chapter. The fund
shall be administered by the department of environmental
(b) The fund consists of taxes deposited in the fund under
section 9 of this chapter.
(c) The treasurer of state shall invest the money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public funds may be invested.
(d) Money in the fund at the end of a fiscal year does not revert
to the state general fund.
Sec. 11. (a) The department of environmental management shall
develop a grant program using money deposited in the recycled
paper promotion fund. The purpose of the grant program is to
assist newspaper publishers who wish to upgrade their presses to
facilitate the use of recycled paper.
(b) The department of environmental management shall
(1) amounts for grants under this section; and
(2) criteria for awarding grants under this section.
(c) A person who wants a grant from the fund must file an
application in the manner prescribed by the department of
Sec. 12. (a) A taxpayer is entitled to a credit against the tax
imposed under section 5 of this chapter equal to the product
determined under STEP TWO of the following formula:
STEP ONE: Determine the total number of metric tons of
recycled paper used by the taxpayer in the month.
STEP TWO: Multiply the STEP ONE amount by twenty-five
(b) A taxpayer shall claim the credit allowed under this section
on the monthly return required under section 6 of this chapter.
SOURCE: IC 6-8.1-1-1; (05)IN1652.1.2. -->
SECTION 2. IC 6-8.1-1-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2005]: Sec. 1. "Listed taxes" or
"taxes" includes only the pari-mutuel taxes (IC 4-31-9-3 through
IC 4-31-9-5); the riverboat admissions tax (IC 4-33-12); the riverboat
wagering tax (IC 4-33-13); the gross income tax (IC 6-2.1) (repealed);
the utility receipts tax (IC 6-2.3); the state gross retail and use taxes
(IC 6-2.5); the adjusted gross income tax (IC 6-3); the supplemental net
income tax (IC 6-3-8) (repealed); the county adjusted gross income tax
(IC 6-3.5-1.1); the county option income tax (IC 6-3.5-6); the county
economic development income tax (IC 6-3.5-7); the municipal option
income tax (IC 6-3.5-8); the auto rental excise tax (IC 6-6-9); the
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 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 excise tax on newsprint
(IC 6-8-12); 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.
SOURCE: ; (05)IN1652.1.3. -->
SECTION 3. [EFFECTIVE JULY 1, 2005] IC 6-8-12, as added by
this act, applies to paper used after June 30, 2005.