Indiana’s multiple sales tax changes.

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currently available for sales of these items made in Indiana when the item is titled or registered in another state is repealed; (4) separately stated installation charges are specifically excluded from gross receipts subject to tax; and (5) the sales tax on complimentary hotel rooms is repealed.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)

Posted on April 15, 2004