SB 304 Indiana Senate · 2025 Regular Session

Food and beverage taxes.

Summary

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.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Feb 2025

Senate Passage

Feb 2025

House Passage

Governor

Introduced Jan 13, 2025 Last action Mar 3, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduced Senate Bill (S) → Senate Bill (H) · 5 edits

MODERATE

This bill was amended to expand its scope from applying only to Marion to also include Richmond and Shipshewana, while repealing a Wayne County tax. The tax rate for Richmond and Shipshewana can now be increased to 2% (up from 1%), and all provisions expire on January 1, 2047.

Scope change

The bill now applies to Marion, Richmond, and Shipshewana instead of only Marion, and repeals a Wayne County food and beverage tax.

SCOPE

Expanded applicability from only the City of Marion to include the City of Richmond and the Town of Shipshewana.

Repealed the Indiana Code chapter authorizing food and beverage taxes in Wayne County.

FISCAL

Increased maximum tax rate from 1% to 2% for Richmond and Shipshewana, while Marion remains at 1%.

TIMELINE

Added expiration date of January 1, 2047 for the increased tax rates in Richmond and Shipshewana.

REQUIREMENT

Changed procedural requirements from 'city' to 'municipality' to accommodate the expanded scope.

Floor votes · Senate Feb 18, 2025

How they voted

47–2

Passed · 1 other

Total votes 50

Feb 18, 2025

D Democratic10

9 Yea 1

90% Yea

R Republican40

38 Yea 2 Nay

95% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 18, 2025

Upper · Passed

Third reading: passed; Roll Call 151: yeas 47, nays 2

upper

Feb 11, 2025

Upper · Passed

Committee report: amend do pass, adopted

upper

3 primary · 2 co-sponsors