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HB1409 • 2026

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

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

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Representative Joanna King
Last action
2026-01-08
Official status
Introduced House Bill (H)
Effective date
Not listed

Plain English Breakdown

The bill summary and digest do not provide specific details on tax collection methods, permit application processes, or conflict resolution between statewide and local rules.

Mobile Food Truck Rules

This bill ensures that mobile food truck owners can follow local rules and pay taxes even if they have a statewide license.

What This Bill Does

  • Makes it clear that mobile food trucks must still collect and report taxes on the food and drinks they sell, even with a statewide license.
  • Allows mobile food truck owners to get business permits from their city or town and follow local rules about running their businesses.

Who It Names or Affects

  • Owners of mobile retail food establishments (food trucks).
  • Local governments that issue business permits and have ordinances for mobile food truck operations.

Terms To Know

Mobile retail food establishment
A vehicle or trailer used to sell prepared foods and drinks directly to customers, like a food truck.
Statewide license
A single license issued by the state that allows businesses to operate across Indiana without needing separate licenses from each city or town.

Limits and Unknowns

  • The bill does not specify what happens if there is a conflict between statewide and local rules.
  • This bill has passed the legislature but its final status, including whether it becomes law, is still pending.

Bill History

  1. 2026-01-08 House

    Authored by Representative King

  2. 2026-01-08 House

    First reading: referred to Committee on Public Health

Official Summary Text

A BILL FOR AN ACT to amend the Indiana Code concerning health.
Mobile retail food establishment operations.

Current Bill Text

Read the full stored bill text
A BILL FOR AN ACT to amend the Indiana Code concerning health.

Mobile retail food establishment operations.

Provides that provisions establishing a statewide mobile retail food establishment license may not be construed to prohibit an owner or operator of a mobile retail food establishment from complying with: (1) the collection and reporting requirements relating to food or beverage taxes; or (2) obtaining applicable municipal business permits or complying with municipal ordinances or requirements regulating the business operations of mobile retail food establishments.