2016 Indiana Legislative Update

indiana legislative update

2018 Edition

In This Issue:

Welcome Message
(Legislative) season’s greetings as we present our annual Indiana legislative update. As 2018 was a “short” session, the number of bills that ultimately passed was far fewer than those likely to be signed into law during the 2019 budget year. By Tim C. Cook, JD, Donna L. Niesen, CPA, and Katie Culp

Sales and Use Tax
Ind. Code § 6-2.5-1-5 (amendment), effective Jan. 1, 2019 enacted by House Bill 1323 § 2 amends the definition of “gross retail income” to provide that the term does not include that part of the gross receipts attributable to, among other things, any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale, or similar document given to the purchaser, including an excise tax imposed under Ind. Code Chapter 6-6-15. By Donna L. Niesen, CPA, April Meade, JD, and Stephen Royster, CPA

Income Tax
Ind. Code Article 6-3 (amendments); Ind. Code Article 6-3.1 (amendments), effective upon passage, enacted by Senate Bill 6 §§ 69, 70, 71, 72, 73 makes technical corrections. By Donna L. Niesen, CPA, and Amy Zimmer

Economic Development and Tax Credits
Ind. Code Chapter 2-5-42.4 (addition), effective upon passage, encaged by House Bill 1002 § 1 requires a systematic and comprehensive workforce related program review by the legislative services agency performed according to a schedule developed by the legislative services agency. By Tim C. Cook, JD, Katie Culpand Garth Brazleton

Property Tax
Ind. Code Article 6-1.1 (amendments), effective upon passage, enacted by Senate Bill 6 §§ 23-26; 28-49, 51-66 makes technical corrections. By Chad Miller 

Tax Sales
Ind. Code § 6-1.1-4-14 (amendment), effective July 1, 2018, enacated by Senate Bill § 4, Makes technical corrections. By Donna L. Niesen, CPA, and Chad Miller 

Other Taxes
Ind. Code § 5-14-3-8 (amendment), effective July 1, 2018, enacted by Senate Bill 392 § 3, prohibits, with certain exceptions, a state or local government agency from charging a fee for providing a public record by electronic mail. Provides, however, that a public agency may charge a fee for a public record transmitted by electronic mail if the fee for the public record is authorized by subsection (f) or (j); section 6(c) of this chapter; or Ind. Code § 36-2-7-10 or Ind. Code § 39-2-7-10.1 concerning records of the county recorder. By Donna L. Niesen, CPA, and Stephen Royster, CPA

Local Taxation
Ind. Code § 4-33-12-9 (amendment), effective July 1, 2018, enacted by House Bill 1027 § 3, revises statute governing money paid to a unit of local government under section 6 or section 8 of this chapter to permit the Dearborn County council to vote to direct the county auditor of Dearborn County to make specific distributions of money received under section 6 of this chapter. By Donna L. Niesen, CPA, Amy Zimmer, and Stephen Royster, CPA

Tax Administration
Ind. Code § 4-10-13-3 (deletion), effective July 1, 2018, enacted by House Bill 1003 § 4, deletes provision requiring the department of state revenue to prepare and publish each year a report which contains a recital of the number of taxpayers, the amount of gross collections, the amount of net collections, the amount of refunds, the amount of collection analysis, the amount of administrative costs, and the amount of delinquencies by type of tax collected. By Donna L. Niesen, CPA, and Stephen Royster, CPA


Katz, Sapper & Miller’s 2018 Indiana Legislative Update summarizes the tax and economic development legislative changes that occurred in the Indiana General Assembly.