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 6814 NOTE PREPARED: Jan 25, 2021
BILL NUMBER: SB 210 BILL AMENDED: Jan 25, 2021
SUBJECT: Exempts Tender Vehicles from State Gross Retail Tax.
FIRST AUTHOR: Sen. Doriot BILL STATUS: CR Adopted - 1st House
FIRST SPONSOR:
FUNDS AFFECTED: X GENERAL IMPACT: State
X DEDICATED
FEDERAL
Summary of Legislation: This bill provides a definition for "tender vehicles". It provides that a transaction
involving a tender vehicle is exempt from state Gross Retail Tax. (Under current law, tender vehicles
purchased and used to transport animal feed into storage bins are not exempt from state Gross Retail Tax.)
Effective Date: July 1, 2021.
Explanation of State Expenditures: The Department of State Revenue (DOR) would administer the
exemption provided by the bill, including amending rules and Sales Tax guidance. 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: (Revised) The bill provides a Sales Tax exemption for tender vehicles
purchased and used solely for the purpose of transporting, moving, delivering, unloading, or discharging
feed, seed, fertilizer, or other agricultural commodities, regardless of whether the vehicle is directly used in
the direct production, extraction, harvesting, or processing of agricultural commodities. Under current law
and DOR rules, tender vehicles used to transport fertilizer and seeds are exempt. The bill would also exempt
tender vehicles used for feed and other commodities. The bill would reduce Sales Tax revenue by an
indeterminable, but potentially significant amount. The fiscal impact would begin in FY 2022. Sales Tax
revenue is deposited in the General Fund (99.838%), Commuter Rail Service Fund (0.131%), and Industrial
Rail Service Fund (0.031%).
Explanation of Local Expenditures:
SB 210 1
Explanation of Local Revenues:
State Agencies Affected: Department of State Revenue.
Local Agencies Affected:
Information Sources: Department of State Revenue, Information Bulletin #9, January 2019.
Fiscal Analyst: Lauren Tanselle, 317-232-9586.
SB 210 2


Statutes affected:
1. Introduced Senate Bill (S): 6-2.5-5-2
2. Senate Bill (S): 6-2.5-5-2