IN HB1296 | 2013 | Regular Session
Status
Spectrum: Bipartisan Bill
Status: Engrossed on February 21 2013 - 50% progression, died in chamber
Action: 2013-04-09 - Second reading: ordered engrossed
Text: Latest bill text (Engrossed) [HTML]
Status: Engrossed on February 21 2013 - 50% progression, died in chamber
Action: 2013-04-09 - Second reading: ordered engrossed
Text: Latest bill text (Engrossed) [HTML]
Summary
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.
Title
Apportionment of broadcaster income.
Sponsors
Roll Calls
2013-02-21 - House - House - Third reading: passed (Y: 91 N: 3 NV: 2 Abs: 4) [PASS]
History
Date | Chamber | Action |
---|---|---|
2013-04-09 | Senate | Second reading: ordered engrossed |
2013-04-04 | Senate | Committee report: amend do pass, adopted |
2013-03-05 | Senate | Senator Hershman added as second sponsor |
2013-02-27 | Senate | First reading: referred to Committee on Tax and Fiscal Policy |
2013-02-21 | House | Senate sponsor: Senator Mishler |
2013-02-21 | House | Referred to the Senate |
2013-02-21 | House | Third reading: passed; Roll Call 199: yeas 91, nays 3 |
2013-02-20 | House | Second reading: ordered engrossed |
2013-02-18 | House | Committee report: do pass, adopted |
2013-01-14 | House | First reading: referred to Committee on Ways and Means |
2013-01-14 | House | Coauthored by Representative Porter |
2013-01-14 | House | Authored by Representative Karickhoff |