# Indiana HB 1646: Local option sales taxes.

Indiana HB 1646, Local option sales taxes., is a First Regular Session 124th General Assembly (2025) House bill sponsored by Tony Isa (Republican); status failed, last action 2025-01-21 (Authored by Representative Isa) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/IN-HB1646-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana HB 1646
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: Local option sales taxes.
- Status: failed
- Chamber: House
- Introduced: 2025-01-21
- Last action: 2025-01-21, Authored by Representative Isa
- Sponsor: Tony Isa (Republican)
- Cosponsors: 0
- Subjects: ways and means
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Allows counties, cities, and towns to adopt a local sales tax applicable to tangible personal property delivered (not by common carrier) within the geographic boundaries of the political subdivision. Provides that the local option sales tax revenue may be used for infrastructure improvements. Provides that the department of state revenue shall maintain several data bases of local sales tax data associated with the local option sales tax, in accordance with the requirements of the Streamlined Sales and Use Tax Agreement. Adds the local option sales tax to the list of local taxes that may be captured by the state in the case of a local unit failing to make timely debt payments and sources of revenue that may be used by the local unit to make debt service payments.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Tony Isa (Republican), House

## Actions (2)

- 2025-01-21: Authored by Representative Isa (House)
- 2025-01-21: First reading: referred to Committee on Ways and Means (House)

## Bill text

- Introduced House Bill (H): [PDF](https://api.iga.in.gov/2025/bills/HB1646/versions/HB1646.01.INTR?format=pdf)

## Related bills

- SB 324: Criminal procedures. (signed)
- SB 231: Various corrections matters. (signed)
- SB 80: Code publication. (signed)
- SB 453: Various tax matters. (signed)
- SB 464: Financial institutions and consumer credit. (signed)
- SB 371: Workforce matters. (signed)

## Sources
- [Introduced House Bill (H) (PDF)](https://api.iga.in.gov/2025/bills/HB1646/versions/HB1646.01.INTR?format=pdf)

## Related
- [SB 324: Criminal procedures.](https://policyrisk.com/state-bill/IN-SB324-2025)
- [SB 231: Various corrections matters.](https://policyrisk.com/state-bill/IN-SB231-2025)
- [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2025)
- [SB 453: Various tax matters.](https://policyrisk.com/state-bill/IN-SB453-2025)
- [SB 464: Financial institutions and consumer credit.](https://policyrisk.com/state-bill/IN-SB464-2025)
- [SB 371: Workforce matters.](https://policyrisk.com/state-bill/IN-SB371-2025)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
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Source: PRIA, https://policyrisk.com/state-bill/IN-HB1646-2025 (as of 2026-10-17).