Senate Bill

SB 304

Food and beverage taxes.

In plain English

Allows the cities of Marion and Richmond each to impose a food and beverage tax of up to 1% of gross retail income from a taxable transaction. Lets the town of Shipshewana increase its existing food and beverage tax. These tax provisions expire January 1, 2047, and the bill repeals the law allowing the tax in Wayne County.

Written by AI from the official digest below, and checked only by automated rules. If they differ, the official digest and bill text control.

Official digest

Authorizes the city of Marion and the city of Richmond respectively to impose a food and beverage tax of not more than 1% of the gross retail income received from a taxable transaction. Allows the fiscal body of the town of Shipshewana to increase its food and beverage tax. Specifies that the provisions authorizing the imposition of a food and beverage tax and the increase to a food and beverage tax expire January 1, 2047. Repeals the Indiana Code chapter authorizing the imposition of food and beverage taxes in Wayne County.

Latest action: First reading: referred to Committee on Ways and Means, March 3, 2025Full text and history at iga.in.gov

Authors and sponsors

Andy Zay, Brian Buchanan, Joanna King

Co-authors and co-sponsors: Lonnie Randolph, Peggy Mayfield

Roll-call votes

1 recorded vote, oldest first. Third-reading votes decide whether a bill passes a chamber; amendment votes and procedural motions are listed too.

Senate · Feb 18, 2025

Third reading: vote to pass

Roll call text: SB 304 - Zay - 3rd Reading

Passed

47 yes2 no1 did not vote

Republicans: 37 yes, 2 noDemocrats: 9 yes, 0 no, 1 did not voteNot matched to a current member: 1 yes, 0 no

How each member voted

Source: Open States, compiled from the Indiana General Assembly's official roll calls. The official record at iga.in.gov controls. Spot an error? Let us know.