Engrossed House Bill (S)

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DIGEST

Sales tax facilitator provisions and study. Extends the effective date from July 1, 2017 to July 1, 2018 for provisions in the sales tax code declaring that a person is a retail merchant making a retail transaction if the person furnishes rooms, lodgings, or accommodations in a house, condominium, or apartment for transient residential housing for consideration. Repeals those same provisions effective July 1, 2018. Extends the effective date from July 1, 2017 to July 1, 2018 for a provision in the sales tax code declaring that a "facilitator" is a retail merchant making a retail transaction when the facilitator Sales tax facilitator provisions and study. Extends the effective date from July 1, 2017 to July 1, 2018 for provisions in the sales tax code declaring that a person is a retail merchant making a retail transaction if the person furnishes rooms, lodgings, or accommodations in a house, condominium, or apartment for transient residential housing for consideration. Repeals those same provisions effective July 1, 2018. Extends the effective date from July 1, 2017 to July 1, 2018 for a provision in the sales tax code declaring that a "facilitator" is a retail merchant making a retail transaction when the facilitator accepts payment for a room, lodging, or accommodation rented or furnished in Indiana. Repeals that same provision effective July 1, 2018. Repeals a provision in the sales tax code requiring a retail merchant who rents or furnishes lodgings to provide to the consumer of the lodging an itemized statement separately stating certain information and that imposes a penalty on a facilitator for each transaction in which the facilitator fails to separately state such information. Urges the legislative council to assign certain sales tax and innkeeper's tax topics to an appropriate study committee during the 2017 legislative interim. ... View more