Introduced Version
HOUSE BILL No. 1035
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-3.5-5; IC 6-6-5.5.
Synopsis: Logistics development incentives. Authorizes a county to
adopt an ordinance providing a temporary exemption from the wheel
tax for vehicles owned and used in the operation of twenty-first century
logistics enterprises at certain locations. Authorizes a county to adopt
an ordinance providing a temporary exemption from the commercial
vehicle excise tax for vehicles owned and used in the operation of
twenty-first century logistics enterprises at certain locations. Limits the
exemptions to vehicles owned and used at a new logistics enterprise or
in the expansion of the fleet of an existing logistics enterprise. Allows
exemptions for certain registration years beginning after December 31,
2011, and ending before January 1, 2017. Requires the Indiana
economic development corporation to certify the owner's eligibility for
an exemption.
Effective: July 1, 2011.
Reske
January 5, 2011, read first time and referred to Committee on Commerce, Small Business
and Economic Development.
Introduced
First Regular Session 117th General Assembly (2011)
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HOUSE BILL No. 1035
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 6-3.5-5-1.5; (11)IN1035.1.1. -->
SECTION 1. IC 6-3.5-5-1.5 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2011]: Sec. 1.5. (a) As used in this chapter, "adopting county"
means a county that adopts an exemption ordinance under section
3.5(a) of this chapter.
(b) As used in this chapter, unless the context clearly denotes
otherwise, "corporation" refers to the Indiana economic
development corporation established by IC 5-28-3-1.
(c) As used in this chapter, "qualified location" refers to a site
located in an adopting county that satisfies either of the following
requirements:
(1) The site is located not more than three (3) miles from:
(A) an interstate highway or a state highway (as defined in
IC 8-14-10-4);
(B) an airport;
(C) a port;
(D) a freight railroad depot;
(E) a railroad yard;
(F) a classification yard;
(G) an intermodal port; or
(H) a commuter rail station.
(2) The site is a brownfield (as defined in IC 13-11-2-19.3).
(d) As used in this chapter, "qualified logistics enterprise"
refers to a business enterprise engaged in twenty-first century
logistics (as described in IC 5-28-10-4(4)).
(e) As used in this chapter, "qualified vehicle" refers to a
commercial motor vehicle that is:
(1) owned by a person that operates a qualified logistics
enterprise;
(2) registered for use in Indiana; and
(3) primarily used at a qualified location.
SOURCE: IC 6-3.5-5-3.5; (11)IN1035.1.2. -->
SECTION 2. IC 6-3.5-5-3.5 IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2011]:
Sec. 3.5. (a) A county fiscal body may provide a
temporary exemption from the tax imposed under this chapter by
adopting an exemption ordinance after June 30, 2011, and before
November 1, 2011. The county fiscal body shall send a certified
copy of an ordinance adopted under this subsection to the bureau,
the department, and the corporation.
(b) An exemption ordinance must specify that the exemption
provided by this section applies to the taxes imposed under this
chapter for:
(1) the first registration year beginning after December 31,
2011, that a qualified vehicle is used at the owner's qualified
logistics enterprise; and
(2) each successive registration year ending before January 1,
2017, that the qualified vehicle is used at the owner's qualified
logistics enterprise.
(c) Subject to the requirements of this section and section 3.7 of
this chapter, the owner of a qualified vehicle may claim an
exemption under this section in an adopting county if:
(1) the qualified vehicle is used at a qualified logistics
enterprise that commences operations at a qualified location
after December 31, 2011; or
(2) the qualified vehicle is purchased as part of a fleet
expansion that satisfies both of the following requirements:
(A) The vehicle is added to the owner's fleet after
December 31, 2011.
(B) The vehicle is added to a fleet owned by a person
engaged in a qualified logistics enterprise at a qualified
location before January 1, 2012.
(d) The exemption may be claimed for each registration year
permitted by the exemption ordinance on forms prescribed by the
department or the bureau, whichever is appropriate.
(e) To claim an exemption under this section, the owner of a
qualified vehicle must submit to the department or the bureau,
whichever is appropriate, the following documents when
registering the vehicle:
(1) A copy of the certificate of eligibility issued under section
3.7 of this chapter.
(2) The forms required by subsection (d).
(f) The exemption provided by this section does not exempt a
qualified vehicle from the registration requirements of the
International Registration Plan or IC 9-18.
(g) Any business that substantially reduces or ceases an
operation located in Indiana and outside a qualified location in
order to relocate in a qualified location in an adopting county is
disqualified from receiving an exemption under this section.
SOURCE: IC 6-3.5-5-3.7; (11)IN1035.1.3. -->
SECTION 3. IC 6-3.5-5-3.7 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2011]: Sec. 3.7. (a) The owner of a qualified vehicle in an
adopting county may not claim an exemption under section 3.5 of
this chapter unless the corporation determines that the owner is
eligible to receive the exemption.
(b) If the corporation determines that the owner of a qualified
vehicle is eligible for an exemption under section 3.5 of this
chapter, the corporation shall issue a certificate of eligibility to the
owner of the commercial vehicle.
SOURCE: IC 6-3.5-5-4; (11)IN1035.1.4. -->
SECTION 4. IC 6-3.5-5-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 4. A vehicle is exempt
from the wheel tax imposed under this chapter if the vehicle is:
(1) owned by this state;
(2) owned by a state agency of this state;
(3) owned by a political subdivision of this state;
(4) subject to the annual license excise surtax imposed under
IC 6-3.5-4; or
(5) a bus owned and operated by a religious or nonprofit youth
organization and used to haul persons to religious services or for
the benefit of their members; or
(6) granted an exemption under section 3.5 of this chapter.
SOURCE: IC 6-6-5.5-1.5; (11)IN1035.1.5. -->
SECTION 5. IC 6-6-5.5-1.5 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2011]: Sec. 1.5. (a) As used in this chapter, "adopting county"
means a county that adopts an exemption ordinance under section
3.5(a) of this chapter.
(b) As used in this chapter, unless the context clearly denotes
otherwise, "corporation" refers to the Indiana economic
development corporation established by IC 5-28-3-1.
(c) As used in this chapter, "qualified location" refers to a site
located in an adopting county that satisfies either of the following
requirements:
(1) The site is located not more than three (3) miles from:
(A) an interstate highway or a state highway (as defined in
IC 8-14-10-4);
(B) an airport;
(C) a port;
(D) a freight railroad depot;
(E) a railroad yard;
(F) a classification yard;
(G) an intermodal port; or
(H) a commuter rail station.
(2) The site is a brownfield (as defined in IC 13-11-2-19.3).
(d) As used in this chapter, "qualified logistics enterprise"
refers to a business enterprise engaged in twenty-first century
logistics (as described in IC 5-28-10-4(4)).
(e) As used in this chapter, "qualified vehicle" refers to a
commercial vehicle that is:
(1) owned by a person that operates a qualified logistics
enterprise;
(2) registered for use in Indiana; and
(3) primarily used at a qualified location.
SOURCE: IC 6-6-5.5-3.5; (11)IN1035.1.6. -->
SECTION 6. IC 6-6-5.5-3.5 IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2011]:
Sec. 3.5. (a) A county fiscal body may provide a
temporary exemption from the tax imposed by this chapter by
adopting an exemption ordinance after June 30, 2011, and before
November 1, 2011. The county fiscal body shall send a certified
copy of an ordinance adopted under this subsection to the bureau,
the department, and the corporation.
(b) An exemption ordinance must specify that the exemption
provided by this section applies to the taxes imposed by this
chapter for:
(1) the first registration year beginning after December 31,
2011, that a qualified vehicle is used at the owner's qualified
logistics enterprise; and
(2) each successive registration year ending before January 1,
2017, that the qualified vehicle is used at the owner's qualified
logistics enterprise.
(c) Subject to the requirements of this section and section 3.7 of
this chapter, the owner of a qualified vehicle may claim an
exemption under this section in an adopting county if:
(1) the qualified vehicle is used at a qualified logistics
enterprise that commences operations at a qualified location
after December 31, 2011; or
(2) the qualified vehicle is purchased as part of a fleet
expansion that satisfies both of the following requirements:
(A) The vehicle is added to the owner's fleet after
December 31, 2011.
(B) The vehicle is added to a fleet owned by a person
engaged in a qualified logistics enterprise at a qualified
location before January 1, 2012.
(d) The exemption may be claimed for each registration year on
forms prescribed by the department or the bureau, whichever is
appropriate.
(e) To claim an exemption under this section, the owner of a
qualified vehicle must submit to the department or the bureau,
whichever is appropriate, the following documents when
registering the vehicle:
(1) A copy of the certificate of eligibility issued under section
3.7 of this chapter.
(2) The forms required by subsection (d).
(f) The exemption provided by this section does not exempt a
qualified vehicle from the registration requirements of the
International Registration Plan or IC 9-18.
(g) Any business that substantially reduces or ceases an
operation located in Indiana and outside a qualified location in
order to relocate in a qualified location in an adopting county is
disqualified from receiving an exemption under this section.
SOURCE: IC 6-6-5.5-3.7; (11)IN1035.1.7. -->
SECTION 7. IC 6-6-5.5-3.7 IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2011]:
Sec. 3.7. (a) The owner of a qualified vehicle in an
adopting county may not claim an exemption under section 3.5 of
this chapter unless the corporation determines that the owner is
eligible to receive an exemption.
(b) If the corporation determines that the owner of the vehicle
is eligible for an exemption under section 3.5 of this chapter, the
corporation shall issue a certificate of eligibility to the owner of the
commercial vehicle.