Indiana House Bill 1317 (Prior Session Legislation)

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Spectrum: Partisan Bill (Democrat 2-0)
Status: Introduced on January 14 2021 - 25% progression, died in committee
Action: 2021-01-14 - First reading: referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]

Sales tax remittances by restaurants. Provides for a payment program for restaurants with unpaid sales tax and food and beverage taxes. Defines "state tax liability" as sales tax and food and beverage taxes incurred after February 28, 2021, and before August 1, 2021. Provides that a restaurant can enter into a payment program agreement with the department of state revenue that covers state tax liability for the prescribed time period. Provides that, upon payment of all state tax liability, the department shall abate and not seek to collect any interest, penalties, collection fees, or costs.

Sales tax remittances by restaurants.

Rep. Mike Andrade [D]

Rep. Mitch Gore [D]

Date	Chamber	Action
2021-01-14	House	First reading: referred to Committee on Ways and Means
2021-01-14	House	Coauthored by Representative Gore
2021-01-14	House	Authored by Representative Andrade

Type	Source
Summary	https://iga.in.gov/legislative/2021/bills/house/1317/details
Text	http://iga.in.gov/static-documents/5/5/d/6/55d698f3/HB1317.01.INTR.pdf
Supplement	http://iga.in.gov/static-documents/0/f/b/0/0fb00ed6/HB1317.01.INTR.FN001.pdf