summary
Introduced
01/21/2025
01/21/2025
In Committee
01/21/2025
01/21/2025
Crossed Over
Passed
Dead
04/24/2025
04/24/2025
Introduced Session
2025 Regular Session
Bill Summary
Nonprofit tax form simplification. Allows the department of state revenue to allow exempt organizations to issue a blanket sales tax exemption certificate to cover exempt purchases from multiple vendors. Provides that a blanket exemption allows a taxpayer to use one blanket exemption at any of a single vendor's locations and does not require the taxpayer to issue a separate exemption certificate at each of the vendor's locations.
AI Summary
This bill modifies Indiana's sales tax exemption rules for nonprofit and exempt organizations, specifically focusing on how these organizations can obtain and use tax exemption certificates. The bill allows the Department of State Revenue to issue blanket sales tax exemption certificates that can be used across multiple vendors and locations, eliminating the need for separate exemption certificates at each vendor's site. Under the new provisions, exempt organizations registered with the department can now use a single blanket exemption certificate over a specified period, which simplifies the tax compliance process for nonprofits. The bill also clarifies existing rules about how sellers should handle incomplete exemption certificates, giving them 90 days to obtain fully completed certificates or relevant data to substantiate tax exemptions. Additionally, the bill updates some technical language, such as changing "Internet web site" to "website," and provides more detailed guidance about how exemption certificates work for different types of exempt entities, including power subsidiaries and organizations exempt under specific Indiana tax code sections.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
First reading: referred to Committee on Ways and Means (on 01/21/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
Document Type | Source Location |
---|---|
State Bill Page | https://iga.in.gov/legislative/2025/bills/house/1538/details |
BillText | https://iga.in.gov/pdf-documents/124/2025/house/bills/HB1538/HB1538.01.INTR.pdf |
Fiscal Note #1: Introduced | https://iga.in.gov/pdf-documents/124/2025/house/bills/HB1538/fiscal-notes/HB1538.01.INTR.FN001.pdf |
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