Indiana 2024 Regular Session Status: Enacted Bipartisan · 3 R · 1 D cosponsors

SB 228 — Various tax matters.

Last action — Public Law 118

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 10, 2024. Enacted.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 76% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 5 sponsors

    3 primary, 2 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (3 R · 1 D) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Amends the economic threshold for sales tax nexus to remove the number of sales transactions in the state as one of the two current triggers that require retail merchants to collect and remit sales tax. Allows a retail merchant that receives 75% or more of its receipts from the sale of prepared food to elect to claim a sales tax exemption on transactions involving electricity equal to 50% of the tax imposed on the transactions. Makes certain changes to statutes of limitations provisions. Requires sheriffs to transfer funds collected through executions of tax warrants twice a month electronically through the department of state revenue (department) payment portal. Specifies that the service of process fee for postjudgment service can only be assessed one time per case. Authorizes the department to disclose a taxpayer's name and other personal identification information with a tax preparer or tax preparation software provider in cases where the department suspects that a fraudulent return has been filed on behalf of a taxpayer and that the system of a taxpayer's previous year tax preparer or tax preparation software provider has been breached. Specifies the pass through entity tax liability for pass through entities in certain circumstances. Repeals an outdated provision that requires an owner of a truck stop to obtain a license from the department. Reorganizes certain retail merchant certificate provisions. Makes clarifying and technical changes.

Bill Text

We don't have the full text on file for this bill yet.

Read SB 228 on the official Indiana source →

Action History

  1. Public Law 118

  2. Signed by the Governor

  3. Signed by the President of the Senate

  4. Signed by the Speaker

  5. Signed by the President Pro Tempore

  6. Returned to the Senate without amendments

  7. Third reading: passed; Roll Call 266: yeas 98, nays 0

  8. Second reading: ordered engrossed

  9. Committee report: do pass, adopted

  10. First reading: referred to Committee on Ways and Means

  11. Referred to the House

  12. Cosponsor: Representative Cherry

  13. Third reading: passed; Roll Call 110: yeas 47, nays 1

  14. House sponsor: Representative Thompson

  15. Senator Baldwin added as second author

  16. Senator Randolph added as coauthor

  17. Second reading: ordered engrossed

  18. Committee report: do pass, adopted

  19. Authored by Senator Holdman

  20. First reading: referred to Committee on Tax and Fiscal Policy

Sponsors

Sponsorship breakdown

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3 sponsors · 2 co-sponsors · 145 not signed on

Sponsors (3)

Co-sponsors (2)

Not signed on (145)

145 members have not signed on to this bill.

Show all 145 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation technology
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 228 do?
Amends the economic threshold for sales tax nexus to remove the number of sales transactions in the state as one of the two current triggers that require retail merchants to collect and remit sales tax. Allows a retail merchant that receives 75% or more of its receipts from the sale of prepared food to elect to claim a sales tax exemption on transactions involving electricity equal to 50% of the tax imposed on the transactions. Makes certain changes to statutes of limitations provisions. Requires sheriffs to transfer funds collected through executions of tax warrants twice a month electronically through the department of state revenue (department) payment portal. Specifies that the service of process fee for postjudgment service can only be assessed one time per case. Authorizes the department to disclose a taxpayer's name and other personal identification information with a tax preparer or tax preparation software provider in cases where the department suspects that a fraudulent return has been filed on behalf of a taxpayer and that the system of a taxpayer's previous year tax preparer or tax preparation software provider has been breached. Specifies the pass through entity tax liability for pass through entities in certain circumstances. Repeals an outdated provision that requires an owner of a truck stop to obtain a license from the department. Reorganizes certain retail merchant certificate provisions. Makes clarifying and technical changes.
Who sponsors SB 228?
SB 228 is sponsored by Robert Cherry, Jeffrey Thompson (Republican), Lonnie Randolph (Democrat), Scott Baldwin (Republican), and Travis Holdman (Republican).
What is the current status of SB 228?
This bill has been enacted into law. Introduced January 10, 2024. Enacted.
Where can I track SB 228?
Track SB 228 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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