HB1646: A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Page last updated: Sunday, April 20, 2025 at 7:50 PM (America/Indianapolis).

General Information

• Stage: Introduced House Bill (H)
• Current Chamber: house
• Origin Chamber: house
• Description: Local option sales taxes.

Legislators

Actions (2 total)

• Jan 21, 2025, 11:34 AM: First reading: referred to Committee on Ways and Means
• Jan 21, 2025, 11:34 AM: Authored by Representative Isa

Digest

Allows counties, cities, and towns to adopt a local sales tax applicable to tangible personal property delivered (not by common carrier) within the geographic boundaries of the political subdivision. Provides that the local option sales tax revenue may be used for infrastructure improvements. Provides that the department of state revenue shall maintain several data bases of local sales tax data associated with the local option sales tax, in accordance with the requirements of the Streamlined Sales and Use Tax Agreement. Adds the local option sales tax to the list of local taxes that may be captured by the state in the case of a local unit failing to make timely debt payments and sources of revenue that may be used by the local unit to make debt service payments.