Indiana 2022 Regular Session

Indiana Senate Bill SB0350

Introduced
1/11/22  

Caption

Automobile sales tax exemption for veterans.

Impact

If enacted, SB0350 would enable qualified service members purchasing eligible vehicles in Indiana to benefit from significant tax savings. This measure may likely encourage more veterans and active duty service members to buy vehicles, thereby stimulating local automobile sales and supporting state commerce. The exemption is designed to make it easier for those who have served the country to reintegrate into civilian life by reducing certain financial barriers associated with vehicle ownership.

Summary

Senate Bill 350 (SB0350) introduces an automobile sales and use tax exemption specifically for qualified service members, which includes veterans and individuals on active duty with the armed forces. This bill aims to alleviate the financial burden on veterans purchasing vehicles by waiving the state gross retail and use taxes associated with qualifying vehicles. The bill defines 'qualified vehicle' as either a passenger motor vehicle, excluding recreational vehicles, or a motorcycle, and establishes that the exemption applies only to retail transactions occurring after June 30, 2022.

Contention

While the bill has been generally well-received, some may raise concerns regarding the potential loss of tax revenue for the state as a result of the sales tax exemption. Discussions may also focus on ensuring that the definition of qualifiers for the exemption remains clear to prevent misuse or misunderstandings among retailers. Moreover, questions regarding the procedural aspects of proving eligibility at the point of sale could be points of contention as stakeholders assess the bill's practical implementation.

Companion Bills

No companion bills found.

Previously Filed As

IN HB1322

Sales tax exemption for utility service.

IN HB1446

Sales tax exemption for utility service.

IN HB1579

Retail recycling machine sales tax exemption.

IN SB0210

Property taxes and sales and use taxes.

IN SB0169

Sales tax exemption for certain hygiene products.

IN HB1339

Sales tax exemption for firearms and ammunition.

IN HB1363

Elimination of sales tax on utility service.

IN SB0259

Sales tax exemption for feminine hygiene products.

IN HB1448

Sales tax exemption for agricultural equipment.

IN HB1476

Sales tax exemption.

Similar Bills

No similar bills found.