Citations Affected: IC 6-2.5-14; IC 6-8.1-1-1.
Synopsis: Fee for disposable carryout bags. Provides that a retail
merchant who furnishes disposable carryout bags to a customer for
carrying merchandise purchased in a retail transaction shall collect a
fee of ten cents for each disposable carryout bag accepted by the
customer. Provides that a retail merchant who furnishes disposable
carryout bags to customers for use in carrying merchandise purchased
in a retail transaction shall also offer reusable carryout bags for sale to
customers. Appropriates 25% of the fees for disposable carryout bags
collected by retail merchants to the Indiana economic development
corporation for the green industries fund. Appropriates 75% of the fees
for disposable carryout bags collected by retail merchants to the
department of education for supplemental distributions to school
corporations, including charter schools, for use by school corporations
for any lawful purpose.
Effective: January 1, 2012.
January 20, 2011, read first time and referred to Committee on Commerce, Small Business
and Economic Development.
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation and to make an appropriation.
and timely remitting the fee imposed by this chapter, every retail
merchant that timely remits the fees imposed by this chapter is
entitled to deduct and retain a collection allowance from the
amount of those fees otherwise required to be remitted under this
(b) The allowance equals:
(1) the retail merchant's liability for the fees imposed by this chapter determined under section 5 of this chapter; multiplied by
(2) the collection allowance percentage applicable to the retail merchant under IC 6-2.5-6-10(b).
(c) The fees imposed by this chapter and collected by a retail merchant are excluded from the determination of the retail merchant's collection allowance percentage under IC 6-2.5-6-10(b).
Sec. 8. (a) There is annually appropriated to the Indiana economic development corporation twenty-five percent (25%) of the fees collected by the department under this chapter during a state fiscal year for the Indiana economic development corporation's use in carrying out the purposes of the green industries fund.
(b) There is annually appropriated to the department of education seventy-five percent (75%) of the fees collected by the department under this chapter during a state fiscal year for the department of education's use in making supplemental distributions to each school corporation (as defined in IC 20-43-1-23). The amount each school corporation is to receive under this subsection during a state fiscal year is the amount that bears the same relationship to the amount equal to seventy-five percent (75%) of the fees collected by the department under this chapter during the state fiscal year as the school corporation's ADM (as defined in IC 20-43-1-6) bears to the total ADM of all school corporations.
(c) A school corporation shall deposit a distribution received under subsection (b) in the school corporation's general fund. A distribution received under subsection (b) may be used for any lawful purpose of the school corporation.
gambling game excise tax (IC 4-36-9); the gross income tax (IC 6-2.1) (repealed); the utility receipts and utility services use taxes (IC 6-2.3); the state gross retail and use taxes (IC 6-2.5); the fee for disposable carryout bags (IC 6-2.5-14); the adjusted gross income tax (IC 6-3); the supplemental net income tax (IC 6-3-8) (repealed); the county adjusted gross income tax (IC 6-3.5-1.1); the county option income tax (IC 6-3.5-6); the county economic development income tax (IC 6-3.5-7); the auto rental excise tax (IC 6-6-9); the financial institutions tax (IC 6-5.5); the gasoline tax (IC 6-6-1.1); the alternative fuel permit fee (IC 6-6-2.1); the special fuel tax (IC 6-6-2.5); the motor carrier fuel tax (IC 6-6-4.1); a motor fuel tax collected under a reciprocal agreement under IC 6-8.1-3; the motor vehicle excise tax (IC 6-6-5); the commercial vehicle excise tax (IC 6-6-5.5); the excise tax imposed on recreational vehicles and truck campers (IC 6-6-5.1); the hazardous waste disposal tax (IC 6-6-6.6); the cigarette tax (IC 6-7-1); the beer excise tax (IC 7.1-4-2); the liquor excise tax (IC 7.1-4-3); the wine excise tax (IC 7.1-4-4); the hard cider excise tax (IC 7.1-4-4.5); the malt excise tax (IC 7.1-4-5); the petroleum severance tax (IC 6-8-1); the various innkeeper's taxes (IC 6-9); the various food and beverage taxes (IC 6-9); the county admissions tax (IC 6-9-13 and IC 6-9-28); the regional transportation improvement income tax (IC 8-24-17); the oil inspection fee (IC 16-44-2); the emergency and hazardous chemical inventory form fee (IC 6-6-10); the penalties assessed for oversize vehicles (IC 9-20-3 and IC 9-30); the fees and penalties assessed for overweight vehicles (IC 9-20-4 and IC 9-30); the underground storage tank fee (IC 13-23); the solid waste management fee (IC 13-20-22); and any other tax or fee that the department is required to collect or administer.