LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
200 W. Washington St., Suite 301
Indianapolis, IN 46204
(317) 233-0696
iga.in.gov
FISCAL IMPACT STATEMENT
LS 7161 NOTE PREPARED: Jan 20, 2022
BILL NUMBER: HB 1299 BILL AMENDED:
SUBJECT: Permit Transfers and Tax Hold Extensions.
FIRST AUTHOR: Rep. Smaltz BILL STATUS: 2
nd
Reading - 1
st
House
FIRST SPONSOR:
FUNDS AFFECTED:XGENERAL IMPACT: State
XDEDICATED
FEDERAL
Summary of Legislation: This bill allows the Alcohol and Tobacco Commission (ATC) to transfer a beer
wholesaler's permit from the beer wholesaler permittee to the permittee's immediate relative who holds a
majority share in another wholesaler permit, if: (1) the permittee is at least 75 years of age; and (2) the
permittee and the immediate relative have each held their respective wholesaler permits for at least 10 years.
The bill also allows the ATC to extend, one time and for not more than 90 days, the permit term of an
applicant for permit renewal that is delinquent in paying a listed tax.
Effective Date: July 1, 2022.
Explanation of State Expenditures: The bill’s provisions regarding the transfer of certain wholesaler
permits and granting permit extensions could potentially increase the ATC’s workload. However, the bill’s
requirements are within the ATC’s routine administrative functions and should be able to be implemented
with no additional appropriations, assuming near customary agency staffing and resource levels.
Explanation of State Revenues: If additional wholesaler permits are transferred, permit fee revenue could
potentially increase by a minimal amount. The fee for the transfer of a permit is $250, and the annual fee for
a beer wholesaler permit is $2,000. Revenue is deposited in the General Fund (66%) and the Enforcement
and Administration Fund (34%).
Explanation of Local Expenditures:
Explanation of Local Revenues:
HB 1299 1 State Agencies Affected: Alcohol and Tobacco Commission.
Local Agencies Affected:
Information Sources:
Fiscal Analyst: Lauren Tanselle, 317-232-9586.
HB 1299 2