SB 502-1_ Filed 04/27/2007, 08:51
CONFERENCE COMMITTEE REPORT
DIGEST FOR ESB 502
Citations Affected: IC 6-2.5.
Synopsis: Taxation. Provides various sales and use tax definitions, changes, and additions to
conform with the Streamlined Sales and Use Tax Agreement. Repeals an obsolete provision
concerning software that may be used concurrently in more than one jurisdiction. Requires the
governor and the commissioner of the department of state revenue to take the steps necessary for
Indiana to become an associate member of the multistate tax commission. (This conference
committee report is the same as the House-passed version of ESB 502 (as reprinted March
16, 2007), except that this conference committee report: (1) deletes the provision specifying
that a person who leases an aircraft to a another person and provides flight instruction to
that other person is a retail merchant making a retail transaction; and (2) requires the
governor and the commissioner of the department of state revenue to take the steps
necessary for Indiana to become an associate member of the multistate tax commission.
The House-passed version of ESB 502 required the governor and the commissioner and the
department of state revenue to investigate the steps necessary to become a member of the
multistate tax commission and the multistate tax compact.)
Effective: Upon passage; July 1, 2007; January 1, 2008.
CONFERENCE COMMITTEE REPORT
MADAM PRESIDENT:
Your Conference Committee appointed to confer with a like committee from the House
upon Engrossed House Amendments to Engrossed Senate Bill No. 502 respectfully reports
that said two committees have conferred and agreed as follows to wit:
that the Senate recede from its dissent from all House amendments and that
the Senate now concur in all House amendments to the bill and that the bill
be further amended as follows:
Delete the title and insert the following:
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Delete everything after the enacting clause and insert the following:
SOURCE: IC 6-2.5-1-11.3; (07)CC050202.1.1. -->
SECTION 1. IC 6-2.5-1-11.3 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 11.3. "Ancillary services"
means services that are associated with or incidental to the
provision of telecommunication services, including the following:
(1) Detailed telecommunications billing.
(2) Directory assistance.
(3) Vertical services.
(4) Voice mail services.
SOURCE: IC 6-2.5-1-20.3; (07)CC050202.1.2. -->
SECTION 2. IC 6-2.5-1-20.3 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 20.3. "Intrastate
telecommunications service" means a telecommunications service
that originates in a particular state, territory, or possession of the
United States and terminates in that same state, territory, or
possession.
SOURCE: IC 6-2.5-1-22.3; (07)CC050202.1.3. -->
SECTION 3. IC 6-2.5-1-22.3 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 22.3. "Prepaid calling
service" has the meaning set forth in IC 6-2.5-12-11.
SOURCE: IC 6-2.5-1-22.4; (07)CC050202.1.4. -->
SECTION 4. IC 6-2.5-1-22.4 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 22.4. "Prepaid wireless
calling service" means a telecommunications service that:
(1) provides the right to use mobile wireless service as well as
other nontelecommunications services, including:
(A) the download of digital products delivered
electronically; and
(B) content and ancillary services;
(2) must be paid for in advance; and
(3) is sold in predetermined units or dollars of which the
number declines with use in a known amount.
SOURCE: IC 6-2.5-1-27.5; (07)CC050202.1.5. -->
SECTION 5. IC 6-2.5-1-27.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 27.5. (a)
"Telecommunication services" means electronic transmission,
conveyance, or routing of voice, data, audio, video, or any other
information or signals to a point, or between or among points.
(b) The term includes a transmission, conveyance, or routing in
which computer processing applications are used to act on the
form, code, or protocol of the content for purposes of transmission,
conveyance, or routing regardless of whether the service:
(1) is referred to as voice over Internet protocol services; or
(2) is classified by the Federal Communications Commission
as enhanced or value added.
(c) The term does not include the following:
(1) Data processing and information services that allow data
to be generated, acquired, stored, processed, or retrieved and
delivered by an electronic transmission to a purchaser whose
primary purpose for the underlying transaction is the
processed data or information.
(2) Installation or maintenance of wiring or equipment on a
customer's premises.
(3) Tangible personal property.
(4) Advertising, including but not limited to directory
advertising.
(5) Billing and collection services provided to third parties.
(6) Internet access service.
(7) Radio and television audio and video programming
services, regardless of the medium, including the furnishing
of transmission, conveyance, and routing of the services by the
programming service provider. Radio and television audio
and video programming services include cable service as
defined in 47 U.S.C. 522(6) and audio and video programming
services delivered by commercial mobile radio service
providers, as defined in 47 CFR 20.3.
(8) Ancillary services.
(9) Digital products delivered electronically, including the
following:
(A) Software.
(B) Music.
(C) Video.
(D) Reading materials.
(E) Ring tones.
SOURCE: IC 6-2.5-1-29; (07)CC050202.1.6. -->
SECTION 6. IC 6-2.5-1-29 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 29. "Value added nonvoice data service"
means a service that otherwise meets the definition of
telecommunications services in which computer processing
applications are used to act on the form, content, code, or protocol
of the information or data primarily for a purpose other than
transmission, conveyance, or routing.
SOURCE: IC 6-2.5-4-6; (07)CC050202.1.7. -->
SECTION 7. IC 6-2.5-4-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 6.
(a) As used in
this section, "telecommunication services" means the transmission of
messages or information by or using wire, cable, fiber optics, laser,
microwave, radio, satellite, or similar facilities. The term does not
include value added services in which computer processing
applications are used to act on the form, content, code, or protocol of
the information for purposes other than transmission.
(b) (a) A person is a retail merchant making a retail transaction
when the person:
(1) furnishes or sells an intrastate telecommunication service; and
(2) receives gross retail income from billings or statements
rendered to customers.
(c) (b) Notwithstanding subsection
(b), (a), a person is not a retail
merchant making a retail transaction when:
(1) the person provides, installs, constructs, services, or removes
tangible personal property which is used in connection with the
furnishing of the telecommunication services described in
subsection (a);
(2) (1) the person furnishes or sells
the telecommunication
services
described in subsection (a) to another person described
in this section or in section 5 of this chapter;
(3) (2) the person furnishes telecommunications services
described in subsection (a) to another person who is
using a
prepaid telephone calling card or prepaid telephone authorization
number providing prepaid calling services or prepaid wireless
calling services in a retail transaction to customers who access
the services through the use of an access or authorization
number or card as described in section 13 of this chapter;
or
(4) (3) the person furnishes intrastate mobile telecommunications
service (as defined in IC 6-8.1-15-7) to a customer with a place of
primary use that is not located in Indiana (as determined under
IC 6-8.1-15);
or
(4) the person furnishes or sells value added nonvoice data
services in a retail transaction to a customer.
(d) (c) Subject to IC 6-2.5-12 and IC 6-8.1-15, and notwithstanding
subsections (a)
and (b),
and (c), if charges for telecommunication
services,
ancillary services, Internet access, audio services, or video
services that are not taxable under this article are aggregated with and
not separately stated from charges subject to taxation under this article,
the charges for nontaxable telecommunication services, ancillary
services, Internet access, audio services, or video services are
subject to taxation unless the service provider can reasonably identify
the charges not subject to the tax from the service provider's books and
records kept in the regular course of business.
SOURCE: IC 6-2.5-8-8; (07)CC050202.1.8. -->
SECTION 8. IC 6-2.5-8-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 8. (a) A person,
authorized under subsection (b), who makes a purchase in a transaction
which is exempt from the state gross retail and use taxes, may issue an
exemption certificate to the seller instead of paying the tax. The person
shall issue the certificate on forms and in the manner prescribed by the
department. A seller accepting a proper exemption certificate under
this section has no duty to collect or remit the state gross retail or use
tax on that purchase.
(b) The following are the only persons authorized to issue
exemption certificates:
(1) retail merchants, wholesalers, and manufacturers, who are
registered with the department under this chapter;
(2) organizations which are exempt from the state gross retail tax
under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26 and which
are registered with the department under this chapter; and
(3) other persons who are exempt from the state gross retail tax
with respect to any part of their purchases.
(c) The department may also allow a person to issue a blanket
exemption certificate to cover exempt purchases over a stated period
of time. The department may impose conditions on the use of the
blanket exemption certificate and restrictions on the kind or category
of purchases that are exempt.
(d) A seller that accepts an incomplete exemption certificate
under subsection (a) is not relieved of the duty to collect gross
retail or use tax on the sale unless the seller obtains:
(1) a fully completed exemption certificate; or
(2) the relevant data to complete the exemption certificate;
within ninety (90) days after the sale.
(e) If a seller has accepted an incomplete exemption certificate
under subsection (a) and the department requests that the seller
substantiate the exemption, within one hundred twenty (120) days
after the department makes the request the seller shall:
(1) obtain a fully completed exemption certificate; or
(2) prove by other means that the transaction was not subject
to state gross retail or use tax.
SOURCE: IC 6-2.5-11-10; (07)CC050202.1.9. -->
SECTION 9. IC 6-2.5-11-10, AS AMENDED BY P.L.195-2005,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 10. (a) A certified service provider is the
agent of a seller, with whom the certified service provider has
contracted, for the collection and remittance of sales and use taxes. As
the seller's agent, the certified service provider is liable for sales and
use tax due each member state on all sales transactions it processes for
the seller except as set out in this section. A seller that contracts with
a certified service provider is not liable to the state for sales or use tax
due on transactions processed by the certified service provider unless
the seller misrepresented the type of items it sells or committed fraud.
In the absence of probable cause to believe that the seller has
committed fraud or made a material misrepresentation, the seller is not
subject to audit on the transactions processed by the certified service
provider. A seller is subject to audit for transactions not processed by
the certified service provider. The member states acting jointly may
perform a system check of the seller and review the seller's procedures
to determine if the certified service provider's system is functioning
properly and the extent to which the seller's transactions are being
processed by the certified service provider.
(b) A person that provides a certified automated system is
responsible for the proper functioning of that system and is liable to the
state for underpayments of tax attributable to errors in the functioning
of the certified automated system. A seller that uses a certified
automated system remains responsible and is liable to the state for
reporting and remitting tax.
(c) A seller that has a proprietary system for determining the amount
of tax due on transactions and has signed an agreement establishing a
performance standard for that system is liable for the failure of the
system to meet the performance standard.
(d) A certified service provider or a seller using a certified
automated system that obtains a certification from the department
is not liable for sales or use tax collection errors that result from
reliance on the department's certification. If the department
determines that an item or transaction is incorrectly classified as
to the taxability of the item or transaction, the department shall
notify the certified service provider or the seller using a certified
automated system of the incorrect classification. The certified
service provider or the seller using a certified automated system
must revise the incorrect classification within ten (10) days after
receiving notice of the determination from the department. If the
classification error is not corrected within ten (10) days after
receiving the department's notice, the certified service provider or
the seller using a certified automated system is liable for failure to
collect the correct amount of sales or use tax due and owing.
(d) (e) The department shall allow any monetary allowances that are
provided by the member states to sellers or certified service providers
in exchange for collecting the sales and use taxes as provided in article
VI of the agreement.
SOURCE: IC 6-2.5-11-11; (07)CC050202.1.10. -->
SECTION 10. IC 6-2.5-11-11 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 11. (a) This section applies
only to transactions occurring after December 31, 2008.
(b) A purchaser is relieved from liability for penalties imposed
under IC 6-8.1-10-2.1 for failure to pay the amount of tax due if
any of the following occurs:
(1) A purchaser's seller or certified service provider relied on
erroneous data provided by the department regarding any of
the following:
(A) Tax rates.
(B) Boundaries.
(C) Taxing jurisdiction assignments.
(D) The taxability matrix.
(2) A purchaser with a direct pay permit relied on erroneous
data provided by the department regarding any of the
following:
(A) Tax rates.
(B) Boundaries.
(C) Taxing jurisdiction assignments.
(D) The taxability matrix.
(3) A purchaser relied on erroneous data in the taxability
matrix provided by the department.
(c) The department shall relieve a purchaser from liability for
tax and interest for having failed to pay the correct amount of sales
or use tax in the circumstances described in subsection (b);
however, the relief is limited to tax and interest attributable to the
department's erroneous classification in the taxability matrix of
terms:
(1) included as taxable or exempt;
(2) included in the sales price;
(3) excluded from the sales price;
(4) included in a definition; or
(5) excluded from a definition.
SOURCE: IC 6-2.5-11-12; (07)CC050202.1.11. -->
SECTION 11. IC 6-2.5-11-12 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]:
Sec. 12. (a) The department shall
review software submitted to the governing board for certification
as a certified automated system. The review is to determine that
the program adequately classifies product based exemptions
granted under IC 6-2.5-5. Upon satisfactory completion of the
review, the department shall certify to the governing board the
department's acceptance of the classifications made by the system.
(b) The governing board and the member states are not
responsible for classification of an item or a transaction within the
product based exemptions certified by the department. The relief
from liability provided in this section is not available to a certified
service provider or Model 2 seller that has incorrectly classified an
item or a transaction into a product based exemption certified by
the department. This subsection does not apply to the individual
listing of items or transactions within a product definition
approved by the governing board or the member states.
(c) If the department determines that an item or a transaction
is incorrectly classified as to the taxability of the item or
transaction, the department shall notify the certified service
provider or Model 2 seller of the incorrect classification. The
certified service provider or Model 2 seller must revise the
classification within ten (10) days after receiving notice of the
determination from the department. If the classification error is
not corrected within ten (10) days after receiving the department's
notice, the certified service provider or Model 2 seller is liable for
failure to collect the correct amount of sales or use tax due and
owing.
SOURCE: IC 6-2.5-12-10; (07)CC050202.1.12. -->
SECTION 12. IC 6-2.5-12-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 10. As used in
this chapter, "post paid calling service" means the telecommunications
service obtained by making a payment on a call by call basis either
through the use of a credit card or payment mechanism such as a bank
card, travel card, credit card, or debit card, or by charge made to a
telephone number that is not associated with the origination or
termination of the telecommunications service. A post paid calling
service includes a telecommunications service, except a prepaid
wireless calling service, that would be a prepaid calling service except
it is not exclusively a telecommunications service.
SOURCE: IC 6-2.5-12-11.5; (07)CC050202.1.13. -->
SECTION 13. IC 6-2.5-12-11.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2008]: Sec. 11.5. As used in this chapter,
"prepaid wireless calling service" means a telecommunications
service that provides the right to use mobile wireless service as well
as other nontelecommunications services, including the download
of content, digital products delivered electronically, and ancillary
services, which:
(1) must be paid for in advance; and
(2) are sold in predetermined units or dollars, the balance of
which declines with use in a known amount.
SOURCE: IC 6-2.5-12-16; (07)CC050202.1.14. -->
SECTION 14. IC 6-2.5-12-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2008]: Sec. 16. The sale of
the following telecommunications services shall be sourced to each
level of taxing jurisdiction as follows:
(1) A sale of mobile telecommunications services, other than air
to ground radiotelephone service and prepaid calling service, is
sourced to the customer's place of primary use as required by the
Mobile Telecommunications Sourcing Act and IC 6-8.1-15.
(2) A sale of post paid calling service is sourced to the origination
point of the telecommunications signal as first identified by
either:
(A) the seller's telecommunications system; or
(B) information received by the seller from its service
provider, where the system used to transport such signals is
not that of the seller.
(3) A sale of prepaid calling service
or a sale of prepaid wireless
calling service is sourced in the following manner:
(A) When the service is received by the purchaser at a
business location of the seller, the sale is sourced to that
business location.
(B) When the service is not received by the purchaser at a
business location of the seller, the sale is sourced to the
location where receipt by the purchaser (or the purchaser's
donee, designated as such by the purchaser) occurs, including
the location indicated by instructions for delivery to the
purchaser (or donee), known to the seller.
(C) When clauses (A) and (B) do not apply, the sale is sourced
to the location indicated by an address for the purchaser that
is available from the business records of the seller that are
maintained in the ordinary course of the seller's business when
use of this address does not constitute bad faith.
(D) When clauses (A) through (C) do not apply, the sale is
sourced to the location indicated by an address for the
purchaser obtained during the consummation of the sale,
including the address of a purchaser's payment instrument, if
no other address is available, when use of this address does not
constitute bad faith.
(E) When clauses (A) through (D) do not apply, including the
circumstance in which the seller is without sufficient
information to apply the previous clauses, the location will be
determined by either:
(i) the address from which tangible personal property was
shipped, from which any digital good or computer software
delivered electronically was first available for transmission
by the seller, or from which the service was provided
(disregarding for these purposes any location that merely
provided the digital transfer of the product sold); or
(ii) in the case of a sale of mobile telecommunications
service that is a prepaid telecommunications service, the
location associated with the mobile telephone number.
(4) A sale of a private communications service is sourced as
follows:
(A) Service for a separate charge related to a customer channel
termination point is sourced to each level of jurisdiction in
which such customer channel termination point is located.
(B) Service where all customer termination points are located
entirely within one (1) jurisdiction or level of jurisdiction is
sourced in such jurisdiction in which the customer channel
termination points are located.
(C) Service for segments of a channel between two (2)
customer channel termination points located in different
jurisdictions and which segments of channel are separately
charged is sourced fifty percent (50%) in each level of
jurisdiction in which the customer channel termination points
are located.
(D) Service for segments of a channel located in more than
one (1) jurisdiction or level of jurisdiction and which segments
are not separately billed is sourced in each jurisdiction based
on the percentage determined by dividing the number of
customer channel termination points in such jurisdiction by the
total number of customer channel termination points.
SOURCE: IC 6-2.5-13-1; (07)CC050202.1.15. -->
SECTION 15. IC 6-2.5-13-1, AS AMENDED BY P.L.153-2006,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2008]: Sec. 1. (a) As used in this section, the terms
"receive" and "receipt" mean:
(1) taking possession of tangible personal property;
(2) making first use of services; or
(3) taking possession or making first use of digital goods;
whichever comes first. The terms "receive" and "receipt" do not include
possession by a shipping company on behalf of the purchaser.
(b) This section:
(1) applies regardless of the characterization of a product as
tangible personal property, a digital good, or a service;
(2) applies only to the determination of a seller's obligation to pay
or collect and remit a sales or use tax with respect to the seller's
retail sale of a product; and
(3) does not affect the obligation of a purchaser or lessee to remit
tax on the use of the product to the taxing jurisdictions of that use.
(c) This section does not apply to sales or use taxes levied on the
following:
(1) The retail sale or transfer of watercraft, modular homes,
manufactured homes, or mobile homes. These items must be
sourced according to the requirements of this article.
(2) The retail sale, excluding lease or rental, of motor vehicles,
trailers, semitrailers, or aircraft that do not qualify as
transportation equipment, as defined in subsection (g). The retail
sale of these items shall be sourced according to the requirements
of this article, and the lease or rental of these items must be
sourced according to subsection (f).
(3) Telecommunications services,
as set forth in IC 6-2.5-12,
ancillary services, and Internet access service shall be sourced
in accordance with IC 6-2.5-12.
(d) The retail sale, excluding lease or rental, of a product shall be
sourced as follows:
(1) When the product is received by the purchaser at a business
location of the seller, the sale is sourced to that business location.
(2) When the product is not received by the purchaser at a
business location of the seller, the sale is sourced to the location
where receipt by the purchaser (or the purchaser's donee,
designated as such by the purchaser) occurs, including the
location indicated by instructions for delivery to the purchaser (or
donee), known to the seller.
(3) When subdivisions (1) and (2) do not apply, the sale is
sourced to the location indicated by an address for the purchaser
that is available from the business records of the seller that are
maintained in the ordinary course of the seller's business when
use of this address does not constitute bad faith.
(4) When subdivisions (1), (2), and (3) do not apply, the sale is
sourced to the location indicated by an address for the purchaser
obtained during the consummation of the sale, including the
address of a purchaser's payment instrument, if no other address
is available, when use of this address does not constitute bad
faith.
(5) When none of the previous rules of subdivision (1), (2), (3),
or (4) apply, including the circumstance in which the seller is
without sufficient information to apply the previous rules, then the
location will be determined by the address from which tangible
personal property was shipped, from which the digital good or the
computer software delivered electronically was first available for
transmission by the seller, or from which the service was provided
(disregarding for these purposes any location that merely provided
the digital transfer of the product sold).
(e) The lease or rental of tangible personal property, other than
property identified in subsection (f) or (g), shall be sourced as follows:
(1) For a lease or rental that requires recurring periodic payments,
the first periodic payment is sourced the same as a retail sale in
accordance with the provisions of subsection (d). Periodic
payments made subsequent to the first payment are sourced to the
primary property location for each period covered by the payment.
The primary property location shall be as indicated by an address
for the property provided by the lessee that is available to the
lessor from its records maintained in the ordinary course of
business, when use of this address does not constitute bad faith.
The property location shall not be altered by intermittent use at
different locations, such as use of business property that
accompanies employees on business trips and service calls.
(2) For a lease or rental that does not require recurring periodic
payments, the payment is sourced the same as a retail sale in
accordance with the provisions of subsection (d).
This subsection does not affect the imposition or computation of sales
or use tax on leases or rentals based on a lump sum or an accelerated
basis, or on the acquisition of property for lease.
(f) The lease or rental of motor vehicles, trailers, semitrailers, or
aircraft that do not qualify as transportation equipment, as defined in
subsection (g), shall be sourced as follows:
(1) For a lease or rental that requires recurring periodic payments,
each periodic payment is sourced to the primary property location.
The primary property location shall be as indicated by an address
for the property provided by the lessee that is available to the
lessor from its records maintained in the ordinary course of
business, when use of this address does not constitute bad faith.
This location shall not be altered by intermittent use at different
locations.
(2) For a lease or rental that does not require recurring periodic
payments, the payment is sourced the same as a retail sale in
accordance with the provisions of subsection (d).
This subsection does not affect the imposition or computation of sales
or use tax on leases or rentals based on a lump sum or accelerated
basis, or on the acquisition of property for lease.
(g) The retail sale, including lease or rental, of transportation
equipment shall be sourced the same as a retail sale in accordance with
the provisions of subsection (d), notwithstanding the exclusion of lease
or rental in subsection (d). As used in this subsection, "transportation
equipment" means any of the following:
(1) Locomotives and railcars that are used for the carriage of
persons or property in interstate commerce.
(2) Trucks and truck-tractors with a gross vehicle weight rating
(GVWR) of ten thousand one (10,001) pounds or greater, trailers,
semitrailers, or passenger buses that are:
(A) registered through the International Registration Plan; and
(B) operated under authority of a carrier authorized and
certificated by the U.S. Department of Transportation or
another federal authority to engage in the carriage of persons
or property in interstate commerce.
(3) Aircraft that are operated by air carriers authorized and
certificated by the U.S. Department of Transportation or another
federal or a foreign authority to engage in the carriage of persons
or property in interstate or foreign commerce.
(4) Containers designed for use on and component parts attached
or secured on the items set forth in subdivisions (1) through (3).
(h) This subsection applies to retail sales of floral products that
occur before January 1, 2008. Notwithstanding subsection (d), a retail
sale of floral products in which a florist or floral business:
(1) takes a floral order from a purchaser; and
(2) transmits the floral order by telegraph, telephone, or other
means of communication to another florist or floral business for
delivery;
is sourced to the location of the florist or floral business that originally
takes the floral order from the purchaser.
SOURCE: IC 6-2.5-13-2; (07)CC050202.1.16. -->
SECTION 16. IC 6-2.5-13-2 IS REPEALED [EFFECTIVE UPON
PASSAGE].
SOURCE: ; (07)CC050202.1.17. -->
SECTION 17. [EFFECTIVE JULY 1, 2007] (a) As used in this
SECTION, "associate member" has the meaning set forth in bylaw
13(c) of the bylaws of the Multistate Tax Commission, as amended
through October 17, 2002.
(b) As used in this SECTION, "biennium" means a period
consisting of two (2) consecutive state fiscal years beginning on
July 1 of an odd-numbered year.
(c) As used in this SECTION, "department" refers to the
department of state revenue established by IC 6-8.1-2-1.
(d) The governor and the commissioner of the department shall
take the steps necessary for Indiana to become an associate
member of the Multistate Tax Commission (444 North Capital
Street, NW, Suite 425, Washington, DC 20001).
(e) For a biennium beginning after January 1, 2009, the
department shall make a separate request for the cost of
membership in the Multistate Tax Commission as part of the
department's biennial budget request.
SOURCE: ; (07)CC050202.1.18. -->
SECTION 18.
An emergency is declared for this act.
(Reference is to ESB 502 as reprinted March 16, 2007.)
Conference Committee Report
on
Engrossed Senate Bill 502
Text Box
S
igned by:
____________________________ ____________________________
Senator KenleyRepresentative Kuzman
Chairperson
____________________________ ____________________________
Senator MrvanRepresentative Espich
Senate Conferees House Conferees