HB 1007-1_ Filed 01/31/2013, 07:29 Wolkins
Text Box
PREVAILED Roll Call No. _______
FAILED Ayes _______
WITHDRAWN Noes _______
RULED OUT OF ORDER
[
HOUSE MOTION ____
]
MR. SPEAKER:
I move that House Bill 1007 be amended to read as follows:
Replace the effective dates in SECTIONS 1 through 2 with
"[EFFECTIVE JANUARY 1, 2014]".
SOURCE: Page 4, line 18; (13)MO100701.4. -->
Page 4, delete lines 18 through 35, begin a new paragraph and
insert:
SOURCE: ; (13)MO100701.3. -->
"SECTION 3. [EFFECTIVE JANUARY 1, 2014]
(a) IC 6-2.5-3-1,
as amended by this act, applies only to the collection of use tax on
remote sales occurring after December 31, 2013. A remote sale
shall be considered as having occurred after December 31, 2013, to
the extent that:
(1) the agreement of the parties to the transaction was entered
into after December 31, 2013;
(2) payment for the property furnished in the transaction is
made after December 31, 2013; or
(3) delivery to the purchaser of the property furnished in the
transaction occurs after December 31, 2013.
However, a transaction shall be considered as having occurred
before January 1, 2013, to the extent that the agreement of the
parties to the transaction was entered into before January 1, 2013,
and payment for the property furnished in the transaction is made
before January 1, 2013, notwithstanding the delivery of the
property after December 31, 2013.
(b) This SECTION expires January 1, 2015.".
(Reference is to HB 1007 as printed January 29, 2013.)
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MO100701/DI 113 2013