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IN HB1620

Bill

Status

Introduced

1/22/2019

Primary Sponsor

Holli Sullivan

Click for details

Origin

House of Representatives

2019 Regular Session

AI Summary

  • Creates a 100% sales tax exemption for tangible personal property purchased to comply with state, local, or federal mining safety statutes, regulations, or standards

  • Covers property that constitutes, is incorporated into, or is consumed in operating safety devices, facilities, or structures, as well as safety-related items like clothing, protective gear, and monitoring devices

  • Applies to two categories of purchasers: businesses engaged in mining, and vendors providing goods or services on mine safety regulated sites to mining businesses

  • Adds new section IC 6-2.5-5-30.1 to the Indiana Code concerning taxation

  • Effective date: July 1, 2019

Legislative Description

Sales tax exemption for mining safety property. Provides a sales tax exemption for property acquired for the purpose of complying with mining safety statutes or regulations if the person acquiring the property is engaged in: (1) the business of mining; or (2) providing goods or services on a mine safety regulated site to one or more persons engaged in the business of mining.

Last Action

First reading: referred to Committee on Ways and Means

1/22/2019

Committee Referrals

Ways and Means1/22/2019

Full Bill Text

No bill text available