# Indiana SB 184: Sales tax on utility service.

Indiana SB 184, Sales tax on utility service., is a Second Regular Session 124th General Assembly (2026) Senate bill sponsored by Michael Young (Republican); status failed, last action 2026-01-05 (First reading: referred to Committee on Utilities) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IN-SB184-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana SB 184
- State: Indiana
- Session: Second Regular Session 124th General Assembly (2026)
- Title: Sales tax on utility service.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-05
- Last action: 2026-01-05, First reading: referred to Committee on Utilities
- Sponsor: Michael Young (Republican)
- Cosponsors: 0
- Subjects: utilities
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Phases down in equal reductions over four years the state gross retail tax rate imposed on the sale of the following utility services to a person for domestic consumption: (1) Electrical energy. (2) Natural or artificial gas. (3) Water. (4) Steam. (5) Steam heating service.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Michael Young (Republican), Senate

## Actions (2)

- 2026-01-05: First reading: referred to Committee on Utilities (Senate)
- 2026-01-05: Authored by Senator Young M (Senate)

## Bill text

- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0184/versions/SB0184.01.INTR?format=pdf)

## Related bills

- SB 179: Indiana department of transportation. (signed)
- SB 204: Various education matters. (signed)
- SB 185: Alcohol and tobacco matters. (signed)
- SB 80: Code publication. (signed)
- HB 1424: Farm and homestead food sales. (signed)
- HB 1406: Tax and fiscal matters. (signed)

## Sources
- [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0184/versions/SB0184.01.INTR?format=pdf)

## Related
- [SB 179: Indiana department of transportation.](https://policyrisk.com/state-bill/IN-SB179-2026)
- [SB 204: Various education matters.](https://policyrisk.com/state-bill/IN-SB204-2026)
- [SB 185: Alcohol and tobacco matters.](https://policyrisk.com/state-bill/IN-SB185-2026)
- [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2026)
- [HB 1424: Farm and homestead food sales.](https://policyrisk.com/state-bill/IN-HB1424-2026)
- [HB 1406: Tax and fiscal matters.](https://policyrisk.com/state-bill/IN-HB1406-2026)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
- [Indiana state hub](https://policyrisk.com/states/indiana)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/IN-SB184-2026 (as of 2026-11-01).