2025 Regular SessionIndiana Legislature

SB0304: Food and beverage taxes.

Legislative Summary

Food and beverage taxes. Authorizes the city of Marion and the city of Richmond respectively to impose a food and beverage tax of not more than 1% of the gross retail income received from a taxable transaction. Allows the fiscal body of the town of Shipshewana to increase its food and beverage tax. Specifies that the provisions authorizing the imposition of a food and beverage tax and the increase to a food and beverage tax expire January 1, 2047. Repeals the Indiana Code chapter authorizing the imposition of food and beverage taxes in Wayne County.

Demographic Impact

Overall analysis of equity impact

60% Positive
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

1/13/2025
Authored by Senator Zay
Senate
1/13/2025
First reading: referred to Committee on Tax and Fiscal Policy
Senate
1/23/2025
Senator Randolph added as coauthor
Senate
2/10/2025
Senator Buchanan added as second author
Senate
2/11/2025
Committee report: amend do pass, adopted
Senate
2/13/2025
Second reading: ordered engrossed
Senate
2/18/2025
Third reading: passed; Roll Call 151: yeas 47, nays 2
Senate
2/18/2025
House sponsor: Representative King
Senate
2/18/2025
Cosponsor: Representative Mayfield
Senate
2/19/2025
Referred to the House
Senate
3/3/2025
First reading: referred to Committee on Ways and Means
House of Representatives

Amendments

Senate Tax and Fiscal Policy Amendment #4

Senate Tax and Fiscal Policy Amendment #4

2/11/2025Not Adopted

Roll Call Votes

Senate - Third reading
2/18/2025
47
Yea
2
Nay
0
Not Voting
1
Absent
Result: PASSED

Status Information

Current Status
Engrossed(2/19/2025)
Chamber
House of Representatives
Committee
Ways and Means(House of Representatives)

Documents

Comm Sub
Bill Text2/11/2025224.2 KB
Introduced
Bill Text1/10/2025111.2 KB
Fiscal Note
Fiscal Note2/18/202573.1 KB
Fiscal Note
Fiscal Note2/13/202572.9 KB
Misc
Misc2/11/202522.7 KB
Misc
Misc2/11/202569.5 KB
Fiscal Note
Fiscal Note2/11/202573.1 KB
Fiscal Note
Fiscal Note1/10/202553.1 KB