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 7233 NOTE PREPARED: Jan 3, 2021
BILL NUMBER: SB 395 BILL AMENDED:
SUBJECT: Drug Store Curbside Delivery of Alcohol.
FIRST AUTHOR: Sen. Boots BILL STATUS: As Introduced
FIRST SPONSOR:
FUNDS AFFECTED: X GENERAL IMPACT: State & Local
X DEDICATED
FEDERAL
Summary of Legislation: This bill provides that the licensed premises of a beer dealer, liquor dealer, or
wine dealer that is a drug store may include the drug store parking lot or an area adjacent to the drug store,
which may be used for the purpose of conveying alcoholic beverages and nonalcoholic items to a customer.
Effective Date: July 1, 2021.
Explanation of State Expenditures: Alcohol and Tobacco Commission (ATC): The ATC would administer
and enforce the bill’s provisions. The bill’s requirements are within the agency’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: Alcoholic Beverage Sales: The bill allows drug store permittees to convey
alcoholic beverages and other items to customers in the parking lot or area adjacent to the licensed premises.
If the added convenience of the bill’s provisions results in more alcoholic beverage sales than would have
occurred otherwise, revenue from the Alcoholic Beverage Tax and Sales Tax could increase. However, any
increase in state revenue would likely be small.
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, Addiction Services
Fund, and Wine Grape Market Development Fund. Fifty percent of the General Fund distribution is allocated
to cities and towns according to a formula based on population.
Sales Tax revenue is deposited in the General Fund (99.838%), Commuter Rail Service Fund (0.131%), and
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Industrial Rail Service Fund (0.031%).
Fines and Penalties: If the ATC issues fewer fines or civil penalties for violations of alcoholic beverage
laws, rules, or regulations, revenue could decrease. However, the amount would likely be small. Under
current law, the ATC may impose fines on drug store permittees of up to $1,000 for each violation. Revenue
is deposited in the Enforcement and Administration Fund.
Explanation of Local Expenditures:
Explanation of Local Revenues: Alcoholic Beverage Sales: To the extent that Alcoholic Beverage Tax
revenue increases, distributions to cities and towns from the General Fund would increase. However, any
increase in revenue would likely be small.
State Agencies Affected: Alcohol and Tobacco Commission.
Local Agencies Affected: Cities and towns.
Information Sources:
Fiscal Analyst: Lauren Tanselle, 317-232-9586.
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