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IN HB1111
Bill
Status
1/7/2016
Primary Sponsor
Doug Miller
Click for details
AI Summary
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Amends Indiana Code IC 6-2.5-13-1 to establish sales tax sourcing rules when a purchaser is physically present at a retail location but requests out-of-state delivery.
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Sales are sourced to the seller's business location where the purchase occurs if the purchaser is physically present and requests delivery outside Indiana, unless the purchaser provides proof of out-of-state residency.
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Acceptable proof of out-of-state residency includes a driver's license or other identification that reasonably establishes the purchaser's primary residence location outside Indiana.
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Retail merchants must retain a copy of any proof of residency submitted by the purchaser during the sale.
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If valid proof of out-of-state residency is provided, the sale is sourced to the delivery location indicated in the purchaser's instructions rather than the seller's business location.
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Effective date: July 1, 2016.
Legislative Description
Sales and use tax. Provides that if a purchaser is physically present at a retail merchant's location when a product is purchased and the purchaser requests delivery of the product to a location outside Indiana, the sale is considered to be made at the business location of the sale, unless the purchaser presents proof during the consummation of the sale that the purchaser resides outside Indiana.
Last Action
First reading: referred to Committee on Ways and Means
1/7/2016