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IN HB1459

Bill

Official Source

Status

Introduced

1/18/2017

Primary Sponsor

Robert Morris

Click for details

Origin

House of Representatives

2017 Regular Session

AI Summary

  • Amends IC 6-2.5-1-26 to redefine "soft drinks" for Indiana sales tax purposes effective July 1, 2017
  • Excludes beverages with greater than 50% vegetable or fruit juice by volume from the soft drink definition, regardless of whether they contain carbonated water
  • Excludes beverages with greater than 50% vegetable or fruit juice that are mixed with another vegetable or fruit juice, even if they would have been classified as soft drinks before July 1, 2017
  • Maintains existing exclusions for beverages containing milk, milk products, soy, rice, or similar milk substitutes

Legislative Description

Sales tax exemption for mixed juices. Provides that beverages that contain vegetable and fruit juices that are considered soft drinks under current law for purposes of the state gross retail tax because the beverage: (1) also contains carbonated water; or (2) is mixed with another vegetable or fruit juice in a manner, which before July 1, 2017, would have resulted in the beverage being included as a soft drink; shall not be included as soft drinks for purposes of the state gross retail tax.

Last Action

First reading: referred to Committee on Ways and Means

1/18/2017

Committee Referrals

Ways and Means1/18/2017

Full Bill Text

No bill text available