IndianaLocal option sales taxes.
What it does
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.
More detail
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.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Jan 21Authored by Representative IsaLatest
- Jan 21First reading: referred to Committee on Ways and MeansIntroduced