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IN HB1129
Bill
Status
4/28/2017
Primary Sponsor
Jeffrey Thompson
Click for details
AI Summary
HEA 1129 Summary
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Requires remote sellers without physical presence in Indiana to collect and remit gross retail sales tax if they exceed $100,000 in annual revenue from Indiana sales or conduct 200+ separate transactions into the state, effective July 1, 2017.
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Allows the Department of Revenue to bring declaratory judgment actions to establish the validity of sales tax collection obligations for remote sellers, with enforcement suspended during litigation unless a final judgment is obtained.
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Modifies property tax levy calculations for civil taxing units in counties with local income tax, excluding certain levy freeze revenue from the maximum permissible property tax levy calculations, effective January 1, 2017.
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Expands the definition of "public safety" purposes for local income tax allocations to include law enforcement training and clarifies funding mechanisms for PSAP (Public Safety Answering Points) operations in counties with local income tax.
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Adds Hendricks County as an eligible county for public transportation funding through local income taxes, with specific provisions for Guilford Township to impose additional local income tax rates for transportation projects.
Legislative Description
Local income tax and state sales tax matters. Provides that a retail merchant that does not have a physical presence in Indiana shall, as an agent for the state, collect sales tax on a retail transaction made in Indiana, remit the sales tax, and comply with all applicable procedures and requirements of the sales tax laws as if the retail merchant has a physical presence in Indiana, if: (1) the retail merchant's gross revenue from sales into Indiana in a calendar year exceeds $100,000; or (2) the retail merchant makes sales into Indiana in more than 200 separate transactions. Authorizes
Last Action
Public Law 247
4/28/2017