Introduced Version
HOUSE BILL No. 1323
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-1.1-3-8; IC 6-2.5.
Synopsis: Vending machines. Requires certain information to be
placed on the identification device that must be displayed on the face
of a vending machine. Provides that if an owner intentionally fails to
display an identification device on a vending machine, the department
of state revenue may: (1) confiscate the vending machine; and (2)
impose a civil penalty on the owner of at least $1,000 and not more
than $2,000. Provides that food that would not otherwise be subject to
sales tax is not subject to sales tax if sold through a vending machine.
Requires vending machine operators and owners to register with the
department.
Effective: Upon passage; July 1, 2004.
Hasler
January 15, 2004, read first time and referred to Committee on Ways and Means.
Introduced
Second Regular Session 113th General Assembly (2004)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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HOUSE BILL No. 1323
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-3-8; (04)IN1323.1.1. -->
SECTION 1. IC 6-1.1-3-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2004]: Sec. 8. (a) The owner of a
vending machine shall
provide and place on the face of the machine
an
identificatiion identification device
which that:
(1) is at least two (2) inches by three (3) inches; and
(2) accurately reveals the
following information:
(A) The owner's name and address.
and he
(B) The following information about the retail merchant
who is liable for collecting state gross retail tax on the sale
of tangible personal property through the vending
machine:
(i) The rental merchant's name.
(ii) An identifier designated by the department that is
unique to the retail merchant. An identifier under this
item includes a universal product code (UPC).
(iii) The rental merchant's telephone number.
(b) The owner shall include the
vending machine in
his the
owner's annual personal property return.
(b) (c) If an owner intentionally fails to display an identification
device on a vending machine as required under this section, the
department of state revenue may do either or both of the following:
(1) Seize and confiscate the vending machine.
(2) Impose on the owner a civil penalty of at least one
thousand dollars ($1,000) and not more than two thousand
dollars ($2,000).
It is a separate offense for each vending machine on which an
owner intentionally fails to display an identification device for
purposes of this subsection.
(d) For purposes of this section, the term "vending machine" means
a machine which dispenses goods, wares, or merchandise when a coin
is deposited in it and which by automatic action can physically deliver
goods, wares, or merchandise to the depositor of the coin. mechanical
or an electronic device or a receptacle designed to:
(1) receive a coin or currency; and
(2) dispense tangible personal property in return for the
insertion or deposit of the coin or currency.
SOURCE: IC 6-2.5-5-20; (04)IN1323.1.2. -->
SECTION 2. IC 6-2.5-5-20, AS AMENDED BY P.L.257-2003,
SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2004]: Sec. 20. (a) Sales of food and food ingredients for
human consumption are exempt from the state gross retail tax.
(b) For purposes of this section, the term "food and food ingredients
for human consumption" includes the following items if sold without
eating utensils provided by the seller:
(1) Food sold by a seller whose proper primary NAICS
classification is manufacturing in sector 311, except subsector
3118 (bakeries).
(2) Food sold in an unheated state by weight or volume as a single
item.
(3) Bakery items, including bread, rolls, buns, biscuits, bagels,
croissants, pastries, donuts, danish, cakes, tortes, pies, tarts,
muffins, bars, cookies, and tortillas.
(c) Except as otherwise provided by subsection (b), for purposes of
this section, the term "food and food ingredients for human
consumption" does not include:
(1) candy;
(2) alcoholic beverages;
(3) soft drinks;
(4) food sold through a vending machine;
(5) (4) food sold in a heated state or heated by the seller;
(6) (5) two (2) or more food ingredients mixed or combined by
the seller for sale as a single item (other than food that is only cut,
repackaged, or pasteurized by the seller, and eggs, fish, meat,
poultry, and foods containing these raw animal foods requiring
cooking by the consumer as recommended by the federal Food
and Drug Administration in chapter 3, subpart 3-401.11 of its
Food Code so as to prevent food borne illnesses); or
(7) (6) food sold with eating utensils provided by the seller,
including plates, knives, forks, spoons, glasses, cups, napkins, or
straws (for purposes of this subdivision, a plate does not include
a container or packaging used to transport the food).
SOURCE: IC 6-2.5-8-13; (04)IN1323.1.3. -->
SECTION 3. IC 6-2.5-8-13 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 13. (a) As used in this section, "vending
machine" has the meaning set forth in IC 6-1.1-3-8(d).
(b) This section applies to a person that owns or operates a
vending machine.
(c) Not later than August 15 of each year, a person shall submit
the following information to the department on a form prescribed
by the department:
(1) The person's name.
(2) The person's business address.
(3) The person's business telephone number.
(4) All addresses in Indiana at which the person maintains a
business office.
(5) In the case of a person that is a business entity, the name
of an officer or a director of the business entity on whom
process may be served.
(6) The number of vending machines that the person owns or
operates in Indiana.
(7) The name of each retail merchant who is liable for
collecting state gross retail tax on the sale of tangible personal
property through the person's vending machines.
(8) Any other information the department determines is
necessary.
(d) Information collected under this section:
(1) is confidential; and
(2) constitutes trade secrets.
The department may not share information collected under this
section with a governmental entity unless required by law.
SOURCE: ; (04)IN1323.1.4. -->
SECTION 4.
An emergency is declared for this act.