Amends estimated quarterly tax payment provisions. Restructures tax collection requirements for kerosene to eliminate specialized tax filing. Streamlines the filing requirements for gasoline use tax to eliminate multiple filing requirements. Specifies the liability and remittance requirements for the gross retail tax, gasoline use tax, and other listed taxes in certain circumstances. Amends provisions that apply to passenger and household goods carriers. Amends the college savings tax credit. Replaces the term "college choice 529 education savings plan" with "Indiana529 plan". Provides that heated tobacco products (HTPs) are subject to the cigarette tax, and are not taxed as a vapor product under the electronic cigarette tax. Specifies the rate of taxation for HTPs under the cigarette tax. Makes a clarifying change to the closed system cartridge tax. Extends the renewal period from one year to two years for businesses licensed to collect the electronic cigarettes tax, closed systems cartridge tax, and other tobacco products tax. Provides various tax exemptions for the Women's National Basketball Association All-Star Game, including ancillary events, when held in Indiana. Specifies that the fiscal officer of an entity that has adopted an innkeeper's tax, a food and beverage tax, or an admissions tax must
enter into an agreement with the department of state revenue (department) before the department provides certain information to the fiscal officer as required under current law. Specifies when certain tax information may be disclosed by the department. Provides for the transfer of certain funds from the bureau of motor vehicles commission fund to the motor carrier regulation fund. Makes a technical correction to the pass through entity tax. Amends provisions in the assessed value deduction for individuals who are blind or disabled. Makes corresponding changes.

Statutes affected:
Introduced Senate Bill (S): 6-1.1-12-11, 6-2.5-1-5, 6-2.5-3.5-20, 6-3-2.1-4, 6-3-2.1-6, 6-3-3-12, 6-3-3-12.1, 6-3-4-4.1, 6-3-4-17, 6-5.5-6-3, 6-5.5-7-1, 6-7-1-12, 6-7-2-7, 6-7-2-7.5, 6-7-2-8, 6-7-2-8.5, 6-7-2-10, 6-7-4-8, 6-7-4-10, 6-8-12-1, 6-8-12-2, 6-8-12-3, 6-8.1-1-4.5, 6-8.1-3-7.1, 8-2.1-22-36, 8-2.1-22-40, 8-2.1-22-46, 8-2.1-23-2, 9-17-3-2, 9-18.1-6-4, 9-18.1-13-7
Senate Bill (S): 6-1.1-12-11, 6-2.5-1-5, 6-2.5-3.5-20, 6-3-2.1-4, 6-3-2.1-6, 6-3-3-12, 6-3-3-12.1, 6-3-4-4.1, 6-3-4-17, 6-5.5-6-3, 6-5.5-7-1, 6-7-1-12, 6-7-2-7, 6-7-2-7.5, 6-7-2-8, 6-7-2-8.5, 6-7-2-10, 6-7-4-8, 6-7-4-10, 6-8-12-1, 6-8-12-2, 6-8-12-3, 6-8.1-1-4.5, 6-8.1-3-7.1, 8-2.1-22-36, 8-2.1-22-40, 8-2.1-22-46, 8-2.1-23-2, 9-17-3-2, 9-18.1-6-4, 9-18.1-13-7