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House Bill 1296

House Bill 1296

ARCHIVE (2013)

Latest Information

DIGEST OF HB 1296 (Updated April 9, 2013 4:40 pm - DI 84)

Apportionment of broadcaster income. Provides that, for purposes of the statute specifying the amount of income attributable to Indiana for income tax purposes, sales of a broadcaster that arise from or relate to the broadcast or other distribution of film or radio programming by any means are in Indiana if the commercial domicile of the broadcaster's customer is in Indiana. Also provides that a part of a broadcaster's sales to a customer that has a commercial domicile outside this state are in this state if that customer's state of domicile does not impose an income tax on the broadcaster based on those sales. Specifies that the part of the sales to such a customer that are in this state is determined by apportionment using an audience factor.
Current Status:
Passed 2nd reading - 2nd House
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