republic-os/legislation/us/states/in/2020/hb-1059.md

---
type: "Bill"
title: "Sales tax on recreational vehicles."
description: "Provides that for certain transactions involving a cargo trailer or recreational vehicle, the state gross retail tax rate is the rate of the nonreciprocal state or foreign country (excluding any locally imposed tax rates) in which the cargo trailer or recreational vehicle will be titled or registered, as certified by the seller and purchaser in an affidavit prescribed by the department of state revenue (department). Provides what information must be included in the affidavit prescribed by the department. Provides that the department shall create a certificate of sales tax paid form for a cargo trailer or recreational vehicle that may be completed by the dealer and provided to the purchaser of a cargo trailer or recreational vehicle sold in Indiana. Provides that the department may audit submitted affidavits and make a proposed assessment of the amount of unpaid tax due with respect to any incorrect information."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2020"
identifier: "HB 1059"
citation: "Indiana HB 1059 (2020)"
classification: ["bill"]
subjects: ["SALES AND USE TAXES"]
status: "enacted"
primary_sponsors: ["Blake Doriot", "Doug Miller", "Linda Rogers", "Mark Messmer"]
version_count: 4
action_count: 27
vote_count: 2
first_action: "2020-01-06"
last_action: "2020-03-30"
source: "openstates"
source_identifier: "ocd-bill/f44c2b86-29cb-45b1-82a8-fe71de28992b"
source_url: "http://iga.in.gov/legislative/2020/bills/house/1059"
source_hash: "6d488c266ed0e4dc619940b69c14de385924cf02a7d224235dd350ae3cd8a5ca"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-in"]
---

# Indiana HB 1059 (2020) — Sales tax on recreational vehicles.

Provides that for certain transactions involving a cargo trailer or recreational vehicle, the state gross retail tax rate is the rate of the nonreciprocal state or foreign country (excluding any locally imposed tax rates) in which the cargo trailer or recreational vehicle will be titled or registered, as certified by the seller and purchaser in an affidavit prescribed by the department of state revenue (department). Provides what information must be included in the affidavit prescribed by the department. Provides that the department shall create a certificate of sales tax paid form for a cargo trailer or recreational vehicle that may be completed by the dealer and provided to the purchaser of a cargo trailer or recreational vehicle sold in Indiana. Provides that the department may audit submitted affidavits and make a proposed assessment of the amount of unpaid tax due with respect to any incorrect information.

## Version chain

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

1. **Enrolled House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2020/bills/HB1059/versions/HB1059.04.ENRS)
2. **House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2020/bills/HB1059/versions/HB1059.03.COMS)
3. **House Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2020/bills/HB1059/versions/HB1059.02.COMH)
4. **Introduced House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2020/bills/HB1059/versions/HB1059.01.INTR)

## Votes

- HB 1059 - Miller - 3rd Reading — **70–24** (pass) · lower
- HB 1059 - Doriot - 3rd Reading — **50–0** (pass) · upper

## Sponsors

- Blake Doriot — primary (person)
- Doug Miller — primary (person)
- Linda Rogers — primary (person)
- Mark Messmer — primary (person)
- Christy Stutzman — coauthor (person)
- David Niezgodski — cosponsor (person)
- Jack Jordan — coauthor (person)
- James Buck — cosponsor (person)
- Robert Cherry — coauthor (person)

## Timeline

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

- **2020-01-06** Authored by Representative Miller D
- **2020-01-06** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2020-01-09** Representative Cherry added as coauthor
- **2020-01-21** Committee report: do pass, adopted `committee-passage`
- **2020-01-23** Amendment #1 (Porter) failed; voice vote `amendment-failure`
- **2020-01-23** Amendment #2 (Porter) ruled out of order `amendment-failure`
- **2020-01-23** Amendment #3 (Macer) failed; Roll Call 40: yeas 41, nays 51 `amendment-failure`
- **2020-01-23** Second reading: ordered engrossed `reading-2`
- **2020-01-23** Representative Jordan added as coauthor
- **2020-01-27** Third reading: passed; Roll Call 71: yeas 70, nays 24 `reading-3, passage`
- **2020-01-27** Senate sponsors: Senators Doriot, Messmer, Rogers
- **2020-01-27** Cosponsor: Senator Buck
- **2020-01-27** Representative Stutzman added as coauthor
- **2020-01-28** Referred to the Senate
- **2020-02-11** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2020-02-18** Senator Niezgodski added as cosponsor
- **2020-02-25** Committee report: amend do pass, adopted `committee-passage`
- **2020-02-27** Second reading: ordered engrossed `reading-2`
- **2020-03-03** Third reading: passed; Roll Call 280: yeas 50, nays 0 `reading-3, passage`
- **2020-03-04** Returned to the House with amendments `amendment-failure`
- **2020-03-05** Motion to concur filed
- **2020-03-09** House concurred in Senate amendments; Roll Call 329: yeas 62, nays 8 `amendment-failure`
- **2020-03-10** Signed by the Speaker
- **2020-03-12** Signed by the President Pro Tempore
- **2020-03-18** Signed by the Governor `executive-signature`
- **2020-03-18** Signed by the President of the Senate
- **2020-03-30** Public Law 98

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f44c2b86-29cb-45b1-82a8-fe71de28992b`. Confidence: reported (aggregated from official Indiana legislature records).