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Indiana General Assembly
House Bill 1599


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House Bill 1599

ARCHIVE (2003)

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Sales tax exemption for hobby related sales. Provides that an individual who sells tangible personal property is not liable for collecting and remitting the state gross retail tax or registering a retail merchant if the sales: (1) are not made in the course of the person's regular business; (2) are not conducted during more than 30 days in a calendar year; and (3) generate less than $1,200 in gross receipts during a calendar year. Allows a person qualifying for the exemption to obtain a de minimis seller's certificate from the department of state revenue. Provides that the issuance of a de minimis seller's certificate serves as prima facie proof that the person qualifies for the exemption. Provides that if a person who qualifies for the exemption receives $1,200 or more in gross receipts during a calendar year, the person must remit to the department an amount equal to 6% of the total gross receipts for the calendar year.
Current Status:
 Out of Committee - first House
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