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Indiana General Assembly
House Bill 1136


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House Bill 1136

ARCHIVE (2008)

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Tourism. Authorizes the office of tourism development to enter into an agreement for an annual sales tax rebate with the operator of a new tourism attraction (operator). Requires the operator to incur qualified costs of at least $5,000,000 in the development of the tourism attraction. Provides that a person may not claim a rebate in more than 10 calendar years. Provides that an annual rebate is the lesser of: (1) 25% of the total amount of sales taxes remitted by all retail merchants at the tourism attraction in the preceding calendar year; or (2) 2.5% of the operator's qualified costs. Establishes procedures for claiming rebates. Appropriates money to the department of state revenue for the payment of rebates.
Current Status:
 In Committee - first House
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