MADAM PRESIDENT:
I move
that Engrossed House Bill 1325 be amended to read as follows:
Page 1, between the enacting clause and line 1, begin a new
paragraph and insert:
SOURCE: IC 6-2.5-2-1; (12)MO132509.1. -->
"SECTION 1. IC 6-2.5-2-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2012]: Sec. 1. (a) An excise tax,
known as the state gross retail tax, is imposed on retail transactions
made in Indiana.
(b) The person who acquires property in a retail transaction is
liable for the tax on the transaction and, except as otherwise provided
in this chapter, shall pay the tax to the retail merchant as a separate
added amount to the consideration in the transaction. The A retail
merchant engaged in business in Indiana (as defined in
IC 6-2.5-3-1(c)) or that has permission from the department to
collect the tax shall collect the tax as agent for the state.
SOURCE: IC 6-2.5-3-1; (12)MO132509.2. -->
SECTION 2. IC 6-2.5-3-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2012]: 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" includes
any retail merchant who makes retail transactions in which a person
acquires personal property or services for use, storage, or consumption
in Indiana and who:
(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 subsidiary, or
affiliate;
significantly associated with the retail merchant's ability to
establish or maintain a market in Indiana for the retail merchant's
sales.
(h) A retail merchant is presumed to be engaged in business in
Indiana if the retail merchant enters into an agreement with one
(1) or more residents of Indiana under which the resident, for a
commission or other consideration, directly or indirectly refers
potential customers, whether by a link on an Internet web site, an
in-person oral presentation, or otherwise, to the retail merchant,
if the cumulative gross receipts from the sales by the retail
merchant to customers in Indiana who are referred to the retail
merchant by all residents with this type of an agreement with the
retail merchant are greater than ten thousand dollars ($10,000)
during the preceding twelve (12) months.
(i) The presumption under subsection (h) may be rebutted by
submitting proof that the residents with whom the retail merchant
has an agreement did not engage in any activity within Indiana
that was significantly associated with the retail merchant's ability
to establish or maintain the retail merchant's market in Indiana
during the preceding twelve (12) months. This proof may consist of
sworn written statements that:
(1) are from all the Indiana residents with whom the retail
merchant has an agreement described in subsection (h);
(2) are provided and obtained in good faith; and
(3) state that the Indiana residents did not engage in any
solicitation in Indiana on behalf of the retail merchant
during the preceding twelve (12) months.
(j) For purposes of this section, "affiliate" means any:
(1) person that is a member of the same controlled group of
corporations (as defined in 26 U.S.C. 1563(a)) as the retail
merchant; or
(2) other entity that, notwithstanding its form of
organization, bears the same ownership relationship to the
retail merchant as a corporation that is a member of the
same controlled group of corporations (as defined in 26
U.S.C. 1563(a)).
(k) The amendments to this section made by an act enacted by
the general assembly in 2012 that concern collecting use tax on
remote sales apply on and after the earlier of:
(1) January 1, 2013; or
(2) the first day of the third month that follows the month
that the budget agency certifies under section 12 of this
chapter that a requirement for sellers to collect use tax on
remote sales has been enacted into law by the United States
Congress.".
SOURCE: Page 3, line 13; (12)MO132509.3. -->
Page 3, between lines 13 and 14, begin a new paragraph and
insert:
SOURCE: IC 6-2.5-3-12; (12)MO132509.3. -->
"SECTION 3. IC 6-2.5-3-12 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2012]: Sec. 12. The budget agency shall
before the fifteenth day of each month determine whether a
requirement for sellers to collect use tax on remote sales has been
enacted into law by the United States Congress. If such a law has
been enacted, the budget agency shall certify this fact to the budget
committee and the department of state revenue before the end of
the month.".
Renumber all SECTIONS consecutively.
(Reference is to EHB 1325 as printed February 15, 2012.)