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IN HB1158
Bill
Status
1/9/2017
Primary Sponsor
Doug Miller
Click for details
AI Summary
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Amends Indiana Code IC 6-2.5-13-1 to establish sourcing rules for sales tax when a purchaser is physically present at a retail merchant's location but requests delivery outside Indiana.
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Sales are sourced to the retail merchant's business location (subject to Indiana sales tax) when the purchaser is physically present at the location and requests delivery outside Indiana, unless the purchaser provides proof of out-of-state residency during the sale.
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Acceptable proof of out-of-state residency includes a driver's license or other identification reasonably demonstrating the purchaser's primary residence location outside Indiana.
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Retail merchants must retain a copy of any proof of out-of-state residency submitted by the purchaser, and if valid proof is provided, the sale is sourced to the delivery location indicated by the purchaser's instructions.
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Effective date: July 1, 2017.
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 and subject to the state sales tax, 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
1/9/2017