A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

HB 1316 clarifies Indiana's tax treatment of software sales and modifies tax exemptions for non-profits. It specifically states that remote access to prewritten computer software (like cloud-based services) is **not** considered a taxable retail transaction, directly affecting software companies and online service providers. The bill also adjusts exemptions for non-profits and libraries selling tangible property (e.g., books) and restricts businesses from claiming multiple tax credits for the same project, requiring them to choose one credit instead. These changes took effect July 1, 2018, with some provisions expiring July 1, 2024.