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 6425 NOTE PREPARED: Feb 15, 2024
BILL NUMBER: SB 58 BILL AMENDED: Feb 13, 2024
SUBJECT: Restaurant Carryout Sales.
FIRST AUTHOR: Sen. Holdman BILL STATUS: 2
nd
Reading - 2
nd
House
FIRST SPONSOR: Rep. GiaQuinta
FUNDS AFFECTED:XGENERAL IMPACT: State & Local
XDEDICATED
FEDERAL
Summary of Legislation: This bill exempts a specialty or gourmet market holding a retailer's permit with
carryout privileges that was initially issued in September 2019 from the gross retail income requirements to
sell alcoholic beverages for carryout.
Effective Date: July 1, 2024.
Explanation of State Expenditures: The Alcohol and Tobacco Commission (ATC) would be required to
enforce the bill’s provisions. 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: Current law only allows for a specialty or gourmet market that has been
issued a retailer’s permit to sell alcohol for carryout if it meets the requirement that at least 60% of the
retailer permittee's gross retail income from the sale of alcoholic beverages is derived from the sale of
alcoholic beverages for consumption on the licensed premises. The bill exempts a specialty or gourmet
market that was initially issued a retailer’s permit in September 2019 from those requirements. It is not likely
to have a significant impact on state revenue. However, if more alcoholic beverages are sold than would
otherwise be sold under current law, revenue from Alcoholic Beverage Taxes and potentially Sales Tax could
increase.
Alcoholic Beverage Tax revenue is distributed in varying amounts to the following funds: General Fund,
State Construction Fund, Enforcement and Administration Fund, Pension Relief Fund, and Addiction
Services Fund. Fifty percent of the General Fund distribution is allocated to cities and towns according to
SB 58 1 a formula based on population.
Sales Tax revenue is deposited in the General Fund (99.838%), Commuter Rail Service Fund (0.131%), and
Industrial Rail Service Fund (0.031%).
Explanation of Local Expenditures:
Explanation of Local Revenues: The bill is not expected to have a significant impact on local revenues.
However, to the extent that Alcoholic Beverage Tax revenue increases, the amount distributed to cities and
towns could increase. [See Explanation of State Revenues.]
State Agencies Affected: Alcohol and Tobacco Commission.
Local Agencies Affected: Cities and towns.
Information Sources:
Fiscal Analyst: Nate Bodnar, 317-234-9476.
SB 58 2