20140910-IR-045140146PHA Notice of Public Hearing LSA Document #14-146

TITLE 45 DEPARTMENT OF STATE REVENUE

Notice of Public Hearing LSA Document #14-146

Notice of Public Hearing

Under IC 4-22-2-24, notice is hereby given that on October 14, 2014, at 10:00 a.m., at the Indiana Government Center North,100 North Senate Avenue, Room N248, Conference Room A, Indianapolis, Indiana, the Department of State Revenue will hold a public hearing on a proposed rule to amend 45 IAC 8.1-1-1 to update covered transactions, amend 45 IAC 8.1-1-2 to clarify tax on sample packages, amend 45 IAC 8.1-1-3 to clarify sales to the United States government, amend 45 IAC 8.1-1-16 concerning evidence of tax payment, amend 45 IAC 8.1-1-18 to delete superfluous language, amend 45 IAC 8.1-1-19 to delete superfluous language, amend 45 IAC 8.1-1-20 to clarify what packages must have tax stamps affixed, amend 45 IAC 8.1-1-23 to clarify name and address of owner and operator on vending machines, amend 45 IAC 8.1-1-25 to include a suit upon a bond under limited circumstances, amend 45 IAC 8.1-1-26 to clarify who the Department will sell tax stamps to, amend 45 IAC 8.1-1-27 to delete superfluous language, amend 45 IAC 8.1-1-28 to clarify the burden of proof concerning the exception to the stamping requirements, amend 45 IAC 8.1-1-29 to state when books, records, and papers are subject to inspection, amend 45 IAC 8.1-1-30 to update the requirement for filing a return, amend 45 IAC 8.1-1-31 to delete superfluous language, amend 45 IAC 8.1-1-40 to delete superfluous language, and repeal 45 IAC 8.1-1-4, 45 IAC 8.1-1-5, 45 IAC 8.1-1-6, 45 IAC 8.1-1-7, 45 IAC 8.1-1-8, 45 IAC 8.1-1-9, 45 IAC 8.1-1-10, 45 IAC 8.1-1-11, 45 IAC 8.1-1-12, 45 IAC 8.1-1-13, 45 IAC 8.1-1-14,  45 IAC 8.1-1-15, 45 IAC 8.1-1-17, 45 IAC 8.1-1-21, 45 IAC 8.1-1-22, 45 IAC 8.1-1-24, 45 IAC 8.1-1-32, 45 IAC 8.1-1-33, 45 IAC 8.1-1-34, 45 IAC 8.1-1-35, 45 IAC 8.1-1-36, 45 IAC 8.1-1-37, 45 IAC 8.1-1-38, 45 IAC 8.1-1-39, 45 IAC 8.1-1-41, and 45 IAC 8.1-1-42.

The proposed rule does not impose requirements or costs under IC 4-22-2-24(d)(3).

Copies of these rules are now on file at the Indiana Government Center North, 100 North Senate Avenue, Room N248 and Legislative Services Agency, Indiana Government Center North, 100 North Senate Avenue, Room N201, Indianapolis, Indiana and are open for public inspection.

Michael J. Alley

Commissioner

Department of Revenue

Posted: 09/10/2014 by Legislative Services Agency

DIN: 20140910-IR-045140146PHA

Composed: Nov 01,2016 1:54:24AM EDT

A PDF version of this document.