I move that Engrossed Senate Bill 353 be amended to read as follows:
Page 1, between the enacting clause and line 1, begin a new
paragraph and insert:
"SECTION 1. IC 6-2.5-3-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2013]: Sec. 1. For purposes of this chapter:
(a) "Use" means the exercise of any right or power of ownership over tangible personal property.
(b) "Storage" means the keeping or retention of tangible personal property in Indiana for any purpose except the subsequent use of that property solely outside Indiana.
(c) "A retail merchant engaged in business in Indiana" shall collect and remit to the state the state gross retail tax or the use tax, and includes any retail merchant who has sufficient contact with this state, in accordance with the Constitution of the United States, to allow the state to require the retail merchant to collect and remit the state gross retail tax or use tax on sales of tangible personal property or services made to persons in Indiana, and makes retail transactions in which a person acquires personal property or services for use, storage, or consumption in Indiana .
and who: This definition
includes, a retail merchant who does any of the following:
(1) maintains an office, place of distribution, sales location,
sample location, warehouse, storage place, or other place of
business which is located in Indiana and which the retail
merchant maintains, occupies, or uses, either permanently
or temporarily, either directly or indirectly, and either by the
retail merchant or through a representative, agent, or
(2) maintains a representative, agent, salesman, canvasser, or solicitor who, while operating in Indiana under the authority of and on behalf of the retail merchant or a subsidiary of the retail merchant, sells, delivers, installs, repairs, assembles, sets up, accepts returns of, bills, invoices, or takes orders for sales of tangible personal property or services to be used, stored, or consumed in Indiana;
(3) has a physical presence in Indiana, either directly through its owned or leased property, or indirectly through the ownership or lease of property by any related business entity or association of the retail merchant engaged in business in Indiana, including but not limited to a related corporation, limited liability company, limited liability partnership, limited partnership, general partnership or sole proprietorship;
(4) is otherwise required to register as a retail merchant under IC 6-2.5-8-1; or
may be required
by the state to collect tax under this
article to the extent allowed under the Constitution of the United
States and federal law.
(d) Notwithstanding any other provision of this section, tangible or intangible property that is:
(1) owned or leased by a person that has contracted with a commercial printer for printing; and
(2) located at the premises of the commercial printer;
shall not be considered to be, or to create, an office, a place of distribution, a sales location, a sample location, a warehouse, a storage place, or other place of business maintained, occupied, or used in any way by the person. A commercial printer with which a person has contracted for printing shall not be considered to be in any way a representative, an agent, a salesman, a canvasser, or a solicitor for the person."
Renumber all SECTIONS consecutively.
(Reference is to ESB 353 as printed February 24, 2012.)