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IN SB0257

Bill

Status

Introduced

1/8/2013

Primary Sponsor

James Merritt

Click for details

Origin

Senate

2013 Regular Session

AI Summary

  • Creates a sales tax exemption for school instructional materials purchased during two annual sales tax holidays: the first weekend in August and the second weekend in January
  • Exemption applies only to items with a sales price of $500 or less
  • School instructional materials are defined as reference books, reference maps and globes, textbooks, and workbooks used by students in courses of study
  • Amends IC 6-2.5-5-47 and authorizes the Department of Revenue to adopt rules for implementation
  • Declared an emergency measure, taking effect immediately upon passage

Legislative Description

Sales tax holiday.

Last Action

Senator Head added as second author

1/22/2013

Committee Referrals

Tax and Fiscal Policy1/8/2013

Full Bill Text

No bill text available