Bill Text: IN SB0138 | 2010 | Regular Session | Introduced

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Bill Title: Sales tax exemption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-01-05 - First reading: referred to Committee on Tax and Fiscal Policy [SB0138 Detail]

Download: Indiana-2010-SB0138-Introduced.html

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Introduced Version

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SENATE BILL No. 138

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DIGEST OF INTRODUCED BILL

Citations Affected: IC 6-2.5-5-20.

Synopsis: Sales tax exemption. Provides a sales tax exemption for food sold through a vending machine.

Effective: July 1, 2010.

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Landske

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    January 5, 2010, read first time and referred to Committee on Tax and Fiscal Policy.

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Introduced

Second Regular Session 116th General Assembly (2010)

PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2009 Regular and Special Sessions of the General Assembly.

SENATE BILL No. 138

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

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 6-2.5-5-20; (10)IN0138.1.1. -->     SECTION 1. IC 6-2.5-5-20, AS AMENDED BY P.L.195-2005, SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2010]: Sec. 20. (a) Sales of food and food ingredients for human consumption are exempt from the state gross retail tax.
    (b) For purposes of this section, the term "food and food ingredients for human consumption" includes the following items if sold without eating utensils provided by the seller:
        (1) Food sold by a seller whose proper primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries).
        (2) Food sold in an unheated state by weight or volume as a single item.
        (3) Bakery items, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas.
    (c) Except as otherwise provided by subsection (b), for purposes of this section, the term "food and food ingredients for human

consumption" does not include:
        (1) candy;
        (2) alcoholic beverages;
        (3) soft drinks;
        (4) food sold through a vending machine;
        (5) (4) food sold in a heated state or heated by the seller;
        (6) (5) two (2) or more food ingredients mixed or combined by the seller for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses);
        (7) (6) food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or packaging used to transport the food); or
        (8) (7) tobacco.

SOURCE: ; (10)IN0138.1.2. -->     SECTION 2. [EFFECTIVE JULY 1, 2010] (a) IC 6-2.5-5-20, as amended by this act, applies only to retail transactions occurring after June 30, 2010. A retail transaction is considered to have occurred after June 30, 2010, to the extent that delivery to the purchaser of the property constituting selling at retail is made after June 30, 2010.
    (b) This SECTION expires June 30, 2011.