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DOR > About Us > Reference Library > Commissioner's Directives Commissioner's Directives

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If a Directive is listed as Deleted, it means that the directive is no longer valid.

Number Title Rev. Date 
2 Deleted 05/04 - Taxation of Indiana Destination Sales Under the Gross Income Tax Act
3 Deleted 07/95 - Departmental Rulings
4 Collection of Tax From Transient Merchants 07/05
5 Enforcement of the Income Tax Liability Incurred by Nonresident Athletes and Entertainers
6 Deleted 04/08 - Disclosure of Information Concerning Not-For-Profit Organizations
7 Deleted 05/04 - Confidentiality Provisions
8 Suspended 02/03 - Administrative Procedure in the Indiana Department of Revenue
9 Deleted 10/02 - Information Available From the Indiana Department of Revenue
10 Deleted 08/94 - Indiana's Position on U.S. Supreme Court Decision In Container Corp. of America v. Franchise Tax Board
11 Deleted 05/04 - Prepayment of Sales Tax on Gasoline
12 Deleted 05/04 - Prepayment of Sales Tax on Gasoline
13 Claim for Refund Procedures 07/07
14 Financial Institutions Tax 12/07
15 Deleted 08/06 - Violations of the Charity Gaming Statute (IC 4-32)
16 New or Replacement Tires on Vehicles 09/05
17 Form Specifications Required By Software Developers in Order to Meet State Approval 08/94
18 Utility Receipts Tax 05/08
19 Federal Bonus Depreciation Deduction as Applied to Indiana Adjusted Gross Income 08/03
20 Deleted 04/04 - Complimentary Rooms and Lodgings Provided by Innkeepers
21 Streamlined Sales Tax Agreement Provisions 06/08
22 Delivery and Installation Charges Subject to Indiana Sales and Use Tax
(Note: This document is applicable only for transactions that took place during the period of January 1, 2004 through March 17, 2004. See Commissioner’s Directive #23 for transactions that take place after March 17, 2004) 		01/04
23  Delivery and Installation Charges Subject to Indiana Sales and Use Tax
(Supercedes Commissioner’s Directive #22 issued January 2004) 		04/04
24 Elimination of Form ST-136A, Indiana Out-of-State Purchaser’s
Sales Tax Exemption Affidavit		 07/04
25 Elimination of Form ST-137, Certificate of Exemption for an Out-of- State Delivery of Motor Vehicle, Manufactured Home, Aircraft,
Watercraft or Trailer to be Registered and/or Titled Outside the
State of Indiana		 07/04
26 Confidentiality of Taxpayer Information 07/05
27 Seller Registration, Methods of Remittance, Certified Service Providers, and the Taxability Matrix 07/05
28 Amnesty Provisions for Sellers Registering to Collect Indiana Sales Tax under the Streamlined Sales Tax Program 09/06
29 Prohibition of Multiple Tax Credits for Same Investments 07/07
30 Local Food and Beverage Taxes 07/05
31 Fireworks Public Safety Fee 06/06
32 Utility Services Use Tax 05/08
33 Changes in the Collection Process and Protest of Tax Liabilities 11/06
34 Excess Tax Payments Procedure for Refund and Payment of Interest 01/07
35 Taxation of Indiana Residents with Pass Through Income from Another State 01/07
36 Media Production Expenditure Sales Tax Exemption and Income Tax Credit 07/08