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Indiana General Assembly
Senate Bill 0465


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Senate Bill 0465

ARCHIVE (2003)

Latest Information

DIGEST OF SB465 (Updated March 27, 2003 11:07 AM - DI 84)

Streamlined sales tax. Adds or amends various sales tax definitions and exemptions in order to conform to the streamlined sales and use tax agreement. Establishes specific sourcing rules for determining the taxing situs of telecommunications services (other than mobile telecommunications services otherwise covered by current law). Establishes general sourcing rules for other types of transactions. Provides that an out-of-state vendor that enters into a sales contract or sells property to a state agency or a state educational institution consents to collect sales and use tax on transactions in Indiana. Prohibits a vendor that has not paid sales or use tax when due from doing business with a state agency or a state educational institution. Amends the statute concerning bad debt deductions from gross retail income to conform to the agreement. Amends references to carryout food in the food and beverage tax statutes to conform to the new sales tax definitions. Authorizes the department of state revenue to adopt emergency rules to implement this bill.
    Current Status:
     In Conference Committee
    >Latest Printing > (PDF)