SB 2 Summary

• Provides a state sales tax exemption for sales of the United States flag or Indiana state flag, effective July 1, 2014.

• Exemption applies only to flags made in the United States of America; representations of flags are not included.

• Exemption covers flags that are at least 3 feet by 5 feet in size, or any size flag purchased or sold by veterans organizations listed in IC 10-18-8-1.

• Amends Indiana Code section IC 6-2.5-5-47 to add the new sales tax exemption provision.