Legislation was signed into law on March 17, 2004 that made the following sales and use tax law changes in Indiana : (1) certain out-of-state businesses will be required to register as retail merchants and collect the tax; (2) the provision of satellite television and radio services and cable radio services is made subject to tax; (3) a credit is enacted against Indiana use tax for sales taxes paid in another state on a vehicle, aircraft, or watercraft, and the sales tax credit that is currently available for sales of these items made in Indiana when the item is titled or registered in another state is repealed; (4) separately stated installation charges are specifically excluded from gross receipts subject to tax; and (5) the sales tax on complimentary hotel rooms is repealed. (H.B. 1365, Laws 2004, as signed into law by Governor Joe Kernan, March 17, 2004)