Makes certain changes to the nonprofit organization sales tax exemption threshold after which nonprofit organizations are required to collect state sales tax. Authorizes a county to impose a local income tax (LIT) rate for county staff expenses of the state judicial system in the county. Provides that the expenses paid from the LIT revenue may not comprise more than 50% of the county's total budgeted operational staffing expenses related to the state judicial system in any given year. Requires certain reporting requirements related to the use of the LIT revenue. Specifies a three business day grace period following the postmark date of a document during which the department of state revenue will consider the document received to be timely filed for purposes of a due date. Makes certain changes to the nonprofit organization sales tax exemption threshold after which nonprofit organizations are required to collect state sales tax.

Statutes affected:
Introduced Senate Bill (S): 6-2.5-5-26, 6-8.1-6-3, 36-7-14-53
Senate Bill (S): 6-2.5-5-26, 6-8.1-6-3
Senate Bill (H): 6-2.5-5-26, 6-8.1-6-3
Enrolled Senate Bill (S): 6-2.5-5-26, 6-8.1-6-3