SB 353-1_ Filed 01/25/2012, 15:07
The Senate Committee on Tax and Fiscal Policy, to which was referred Senate Bill No. 353,
has had the same under consideration and begs leave to report the same back to the Senate
with the recommendation that said bill be AMENDED as follows:
Replace the effective dates in SECTIONS 1 through 3 with
"[EFFECTIVE JANUARY 1, 2013]".
SOURCE: Page 1, line 1; (12)CR035301.1. -->
Page 1, between the enacting clause and line 1, begin a new
paragraph and insert:
SOURCE: IC 6-2.5-4-1; (12)CR035301.1. -->
"SECTION 1. IC 6-2.5-4-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2013]: Sec. 1. (a) A person is
a retail merchant making a retail transaction when
he the person
engages in selling at retail.
(b) A person is engaged in selling at retail when, in the ordinary
his the person's regularly conducted trade or business, he:
(1) acquires tangible personal property for the purpose of resale;
(2) transfers that property to another person for consideration.
(c) For purposes of determining what constitutes selling at retail, it
does not matter whether:
(1) the property is transferred in the same form as when it was
(2) the property is transferred alone or in conjunction with other
property or services; or
(3) the property is transferred conditionally or otherwise.
(d) Notwithstanding subsection (b), a person is not selling at retail
he the person is making a wholesale sale as described in section 2
of this chapter.
(e) The gross retail income received from selling at retail is only
taxable under this article to the extent that the income represents:
(1) the price of the property transferred, without the rendition of
any service; and
(2) except as provided in subsection (g), any bona fide charges
which are made for preparation, fabrication, alteration,
modification, finishing, completion, delivery, or other service
performed in respect to the property transferred before its transfer
and which are separately stated on the transferor's records.
For purposes of this subsection, a transfer is considered to have
occurred after delivery of the property to the purchaser.
(f) Notwithstanding subsection (e):
(1) in the case of retail sales of
gasoline (as defined in
IC 6-6-1.1-103) and special fuel (as defined in IC 6-6-2.5-22), the
gross retail income received from selling at retail is the total sales
price of the gasoline or special fuel minus the part of that price
attributable to tax imposed under IC 6-6-1.1, IC 6-6-2.5 or Section
4041(a) or Section 4081 of the Internal Revenue Code; and
(2) in the case of retail sales of cigarettes (as defined in
IC 6-7-1-2), the gross retail income received from selling at retail
is the total sales price of the cigarettes including the tax imposed
under IC 6-7-1.
(g) Gross retail income does not include income that represents
charges for serving or delivering food and food ingredients furnished,
prepared, or served for consumption at a location, or on equipment,
provided by the retail merchant. However, the exclusion under this
subsection only applies if the charges for the serving or delivery are
stated separately from the price of the food and food ingredients when
the purchaser pays the charges.".
SOURCE: Page 2, line 15; (12)CR035301.2. -->
Page 2, line 15, after "department" insert " electronically".
Page 2, line 38, after "period" insert " through the department's
online tax filing program".
Page 4, between lines 20 and 21, begin a new paragraph and insert:
SOURCE: IC 6-2.5-7-10; (12)CR035301.4. -->
"SECTION 4. IC 6-2.5-7-10, AS AMENDED BY P.L.182-2009(ss),
SECTION 181, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2013]: Sec. 10. (a) Each refiner or
terminal operator and each qualified distributor that has received a
prepayment of the state gross retail tax under this chapter shall remit
the tax received to the department semimonthly, through the
department's online tax filing system, according to the following
(1) On or before the tenth day of each month for prepayments
received after the fifteenth day and before the end of the
(2) On or before the twenty-fifth day of each month for
prepayments received after the end of the preceding month and
before the sixteenth day of the month in which the prepayments
(b) Before the end of each month, each refiner or terminal operator
and each qualified distributor shall file a report electronically covering
the prepaid taxes received and the gallons of gasoline sold or shipped
during the preceding month. The report must include the following:
(1) The number of gallons of gasoline sold or shipped during the
preceding month, identifying each purchaser or receiver as
required by the department.
(2) The amount of tax prepaid by each purchaser or receiver.
(3) Any other information reasonably required by the department.
SOURCE: IC 6-2.5-7-11; (12)CR035301.5. -->
SECTION 5. IC 6-2.5-7-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2013]: Sec. 11. Each
distributor that prepays the state gross retail tax under this chapter shall
file a monthly report with the department. The report shall be filed
no later than the last day of the month following the
month that the report covers. The report must include the following:
(1) The number of gallons of gasoline purchased or received by
the distributor from each refiner, terminal operator, or another
(2) The amount of state gross retail tax prepaid to each refiner,
terminal operator, or distributor.
(3) The number of gallons of gasoline sold to each distributor,
retail merchant, exempt purchaser, or other person and the
amount of state gross retail tax collected from each distributor,
retail merchant, or other person identifying the location of each
distributor, retail merchant, exempt purchaser, or other person, as
required by the department.
(4) Any other information reasonably required by the
SOURCE: Page 4, line 31; (12)CR035301.4. -->
Page 4, line 31, after "period." insert " The notice shall be
published on the department's Internet web site, published in the
Indiana Register, and provided to registered distributers, refiners,
and terminal operators by an electronic mail message that includes
a direct link to the notice on the department's Internet web site.
Page 4, line 35, strike "twenty-five percent".
Page 4, line 36, strike "(25%)" and insert " fifteen percent (15%)
Page 4, line 36, after "determination." insert " A new prepayment
rate may not take effect until the immediately following first or
fifteenth day of the month, whichever is earlier.
Page 4, line 38, delete "attorney general" and insert " department
Page 4, line 38, delete "provide to the" and insert " determine
Page 4, line 39, delete "department".
Page 5, line 1, delete "provided".
Page 5, line 1, strike "to" and insert " determined by
Page 5, line 1, delete "by the attorney" and insert ".".
Page 5, delete line 2.
Renumber all SECTIONS consecutively.
(Reference is to SB 353 as introduced.)
and when so amended that said bill do pass.
Committee Vote: Yeas 10, Nays 0.
CR035301/DI 58 2012