republic-os/legislation/us/states/in/2024/sb-228.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Various tax matters.	Amends the economic threshold for sales tax nexus to remove the number of sales transactions in the state as one of the two current triggers that require retail merchants to collect and remit sales tax. Allows a retail merchant that receives 75% or more of its receipts from the sale of prepared food to elect to claim a sales tax exemption on transactions involving electricity equal to 50% of the tax imposed on the transactions. Makes certain changes to statutes of limitations provisions. Requires sheriffs to transfer funds collected through executions of tax warrants twice a month electronically through the department of state revenue (department) payment portal. Specifies that the service of process fee for postjudgment service can only be assessed one time per case. Authorizes the department to disclose a taxpayer's name and other personal identification information with a tax preparer or tax preparation software provider in cases where the department suspects that a fraudulent return has been filed on behalf of a taxpayer and that the system of a taxpayer's previous year tax preparer or tax preparation software provider has been breached. Specifies the pass through entity tax liability for pass through entities in certain circumstances. Repeals an outdated provision that requires an owner of a truck stop to obtain a license from the department. Reorganizes certain retail merchant certificate provisions. Makes clarifying and technical changes.	us/states/in	Indiana General Assembly	2024	SB 228	Indiana SB 228 (2024)	bill	AGENCIES; Department of Revenue (DOR) ALCOHOL AND TOBACCO; Tobacco and Nicotine Products EDUCATION; State Board of Education (SBOE) GENERAL ASSEMBLY; Generally RETAIL MERCHANTS SCHOOLS; Generally STATE ELECTED OFFICIALS; Attorney General TAXES; Generally TAXES; Sales and Use Taxes TECHNOLOGY; Computers Cell Phones and Devices	enacted	Jeffrey Thompson Scott Baldwin Travis Holdman	4	20	2	2024-01-10	2024-03-13	openstates	ocd-bill/eaa3066d-be3b-4fa3-8417-f07ac30b0c6a	https://api.iga.in.gov/2024/bills/sb0228	df071c1e738ad1d998ca1015e9190572cc010829eac8224632185a67b113b493	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-in

Indiana SB 228 (2024) — Various tax matters.

Amends the economic threshold for sales tax nexus to remove the number of sales transactions in the state as one of the two current triggers that require retail merchants to collect and remit sales tax. Allows a retail merchant that receives 75% or more of its receipts from the sale of prepared food to elect to claim a sales tax exemption on transactions involving electricity equal to 50% of the tax imposed on the transactions. Makes certain changes to statutes of limitations provisions. Requires sheriffs to transfer funds collected through executions of tax warrants twice a month electronically through the department of state revenue (department) payment portal. Specifies that the service of process fee for postjudgment service can only be assessed one time per case. Authorizes the department to disclose a taxpayer's name and other personal identification information with a tax preparer or tax preparation software provider in cases where the department suspects that a fraudulent return has been filed on behalf of a taxpayer and that the system of a taxpayer's previous year tax preparer or tax preparation software provider has been breached. Specifies the pass through entity tax liability for pass through entities in certain circumstances. Repeals an outdated provision that requires an owner of a truck stop to obtain a license from the department. Reorganizes certain retail merchant certificate provisions. Makes clarifying and technical changes.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Enrolled Senate Bill (S) (committee substitute) — source
2. Introduced Senate Bill (S) (committee substitute) — source
3. Senate Bill (H) (committee substitute) — source
4. Senate Bill (S) (committee substitute) — source

Votes

• SB 228 - Holdman - 3rd Reading — 47–1 (pass) · upper
• SB 228 - Thompson - 3rd Reading — 98–0 (pass) · lower

Sponsors

• Jeffrey Thompson — primary (person)
• Scott Baldwin — primary (person)
• Travis Holdman — primary (person)
• Lonnie Randolph — coauthor (person)
• Robert Cherry — cosponsor (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2024-01-10 First reading: referred to Committee on Tax and Fiscal Policy reading-1, referral-committee
• 2024-01-10 Authored by Senator Holdman
• 2024-01-30 Committee report: do pass, adopted committee-passage
• 2024-02-01 Second reading: ordered engrossed reading-2
• 2024-02-01 Senator Randolph added as coauthor
• 2024-02-05 Senator Baldwin added as second author
• 2024-02-05 House sponsor: Representative Thompson
• 2024-02-05 Third reading: passed; Roll Call 110: yeas 47, nays 1 passage, reading-3, reading-3
• 2024-02-05 Cosponsor: Representative Cherry
• 2024-02-06 Referred to the House referral
• 2024-02-12 First reading: referred to Committee on Ways and Means reading-1, referral-committee
• 2024-02-27 Committee report: do pass, adopted committee-passage
• 2024-02-29 Second reading: ordered engrossed reading-2
• 2024-03-04 Third reading: passed; Roll Call 266: yeas 98, nays 0 passage, reading-3, reading-3
• 2024-03-05 Returned to the Senate without amendments receipt
• 2024-03-07 Signed by the President Pro Tempore passage
• 2024-03-11 Signed by the Speaker passage
• 2024-03-12 Signed by the President of the Senate passage
• 2024-03-13 Signed by the Governor executive-signature
• 2024-03-13 Public Law 118 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/eaa3066d-be3b-4fa3-8417-f07ac30b0c6a. Confidence: reported (aggregated from official Indiana legislature records).