IN.gov - Skip Navigation

Note: This message is displayed if (1) your browser is not standards-compliant or (2) you have you disabled CSS. Read our Policies for more information.

Indiana General Assembly
  •  
House Bill 1599


 

Search all legislative material from the 2003 Session.
General Assembly Home Page

Session Information

Complete Bill Listing

Get Acrobat Reader
You will need to download and install Acrobat Reader to view PDF documents.

  

House Bill 1599

ARCHIVE (2003)

Latest Information

 
DIGEST OF INTRODUCED BILL

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
>Latest Printing > (PDF)