HOUSE BILL No. 1259
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-2.5-5-42.
Synopsis: Sales tax holiday. Provides a sales tax exemption for
clothing, clothing accessories, school instructional material, and school
supplies that are purchased during the seven day period from July 25
through July 31.
Effective: April 1, 2007 (retroactive).
January 11, 2007, read first time and referred to Committee on Commerce, Energy and
First Regular Session 115th General Assembly (2007)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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Additions: Whenever a new statutory provision is being enacted (or a new constitutional
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between statutes enacted by the 2006 Regular Session of the General Assembly.
HOUSE BILL No. 1259
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 6-2.5-5-42; (07)IN1259.1.1. -->
SECTION 1. IC 6-2.5-5-42 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
APRIL 1, 2007 (RETROACTIVE)]: Sec. 42. (a) This section applies
to transactions occurring during the seven (7) day period beginning
12:01 a.m. on July 25 and ending 11:59 p.m. on July 31.
(b) As used in this section, "clothing" means all human wearing
apparel for general use, including the following:
(1) Bathing caps.
(2) Belts and suspenders.
(3) Coats and jackets.
(7) Gloves or mittens.
(8) Hats or caps.
(14) Socks or hosiery.
(c) As used in this section, "clothing accessories or equipment"
means incidental items worn on the person or in conjunction with
clothing, including the following:
(3) Hair notions, including the following:
(B) Hair bows.
(C) Hair nets.
(7) Nonprescription sunglasses.
(11) Wigs and hair pieces.
(d) As used in this section, "school instructional material"
means written material commonly used by a student in a course of
study as a reference and to learn the subject being taught. The
term is limited to the following:
(1) Reference books.
(2) Reference maps and globes.
(e) As used in this section, "school supplies" means an item
commonly used by a student in a course of study. The term is
limited to the following:
(2) Book bags.
(4) Cellophane tape.
(5) Blackboard chalk.
(7) Composition books.
(10) Folders, limited to the following:
(A) Expandable folders.
(B) Pocket folders.
(C) Plastic folders.
(D) Manila folders.
(11) Glue, paste, and paste sticks.
(13) Index cards.
(14) Index card boxes.
(15) Legal pads.
(16) Lunch boxes.
(19) Paper, limited to the following:
(A) Loose leaf ruled notebook paper.
(B) Copy paper.
(C) Graph paper.
(D) Tracing paper.
(E) Manila paper.
(F) Colored paper.
(G) Poster board.
(H) Construction paper.
(20) Pencil boxes and other school supply boxes.
(21) Pencil sharpeners.
(27) Writing tablets.
(f) Sales of:
(2) clothing accessories or equipment;
(3) school instructional material; and
(4) school supplies;
are exempt from the state gross retail tax during the period
described in subsection (a), if the sales price of the item purchased
does not exceed fifty dollars ($50).
(g) The department may adopt rules under IC 4-22-2 to
implement this section.
SOURCE: ; (07)IN1259.1.2. -->
SECTION 2. An emergency is declared for this act.