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Indiana Department of Revenue

DOR > Tax Library  > Information Bulletins Income and Sales Tax Information Bulletins

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Due to major substantive changes in the IT-40 tax form, many of the following income tax bulletins will list line numbers inconsistent with the new form. Income tax information bulletins are currently being updated to reflect changes.

Income Tax Information Bulletin Number Title  Rev. Date
1 Fiduciary Income Tax Return 05/12
3 Payment of Indiana Estimated Tax by Individuals 06/08
6 Civil Service Annuity Adjustment and Military Retirement or Survivor's Benefit Adjustment  05/08
7 Filing Requirements for Prior Year Individual Income Tax Returns 01/03
11 Indiana Corporate Estimated Income Tax Payments 08/07
12 Corporate Income Taxes 07/14
13 Withholding of Adjusted Gross Income Tax on Retirement Pay  06/08
14 Income Tax Credit for Donations to Colleges 01/03
15 Extension of Time to File Indiana Corporation Income Tax Returns and Recognition of the Federal Extension Of Time To File Indiana Corporation Income Tax Returns 09/07
16 Use of Federal Form W-2 for Reporting Indiana State and County Taxes Withheld 01/03
17 Taxation and Filing Requirements of Not-For-Profit Organizations 03/13
18  Instructions for Obtaining Extensions of Time to File Indiana Individual Income Tax Returns  08/14
19 Government Obligations  05/12
26 General Information Concerning Filing Requirements and Specific Tax Benefits Available to the Elderly 01/03
27 Indiana Adjusted Gross Income Tax as Applicable to Military Personnel 01/14
28 Application of the State and Adjusted Gross Income Tax to Residents With Out-of-State Income 05/12
32 General Information on County Income Taxes  07/08
33 Withholding Requirements for Nonresident Employees  08/08
38 Renter's Deduction 05/08
39 Guidelines for Reporting Income from Indiana Sources by Nonresident Individuals 11/11
42 Indiana Income Tax Forms and Schedules 08/07
43 Insulation Deduction  03/10
52 Withholding Information for Part-Time Employees and Other Miscellaneous Withholding Requirements  08/08
55 Determination of Residence for Individuals Leaving Indiana for Employment in a Foreign Country 09/01
59 Summary of Tax Credits Available to Taxpayers Who File Income Tax Returns 08/14
60 Indiana Taxation of Unemployment Compensation Benefits 05/12
64 Interest Rates on Assessments of Delinquent Taxes and Refunds for Overpayment of Taxes for Listed Taxes under IC 6-8.1-1-1 08/14
66 Enterprise Zones 01/03
70 Disability Income Deduction 03/11
72 S Corporation/Partnership/Fiduciary Election to File Composite Return On Behalf of Nonresident Shareholders/Partners/Beneficiaries 01/14
76 Claim for Refund of County Adjusted Gross Income Tax for Certain Unemployed Taxpayers 08/00
78 Foreign Source Dividend Deduction 01/03
79 Income Derived from Investment Funds Holding U.S. Government Obligations 01/03
85  Nominee Withholding Procedures for Small Business Corporations, Partnerships and Fiduciaries 01/14
86 Independent Contractors Responsibility for Income Tax Reporting and Withholding  08/09
87 Historic Building Rehabilitation Tax Credit 07/14
87A Residential Historic Rehabilitation Credit 07/14
88 Taxation of Non-Resident Professional Athletes 11/11
91 Biodiesel Tax Credits 06/06
92 Individual Earned Income Tax Credit (EITC) Procedures 05/12
93 Ethanol Production Tax Credit 07/07
95 Hoosier Business Investment Tax Credit 10/13
97 Headquarters Relocation Tax Credit 07/13
98 Indiana College Choice 529 Education Savings Plan 07/14
99 Coal Gasification Technology Investment Tax Credit 09/09
100 Energy Star Heating and Cooling Equipment Tax Credit
The Energy Star Heating & Cooling Equipment Credit has reached its cap. Read More…
12/07
101 Employer Health Benefit Plan Tax Credit 07/07
102 Small Employer Qualified Wellness Program Tax Credit 07/07
103 Alternative Fuel Vehicle Manufacturer Tax Credit 05/12
104 Qualified Patents Income Exemption 07/07
105 Income tax deduction for solar powered roof vents or fans 12/09
106 New Employer Tax Credit 05/12
107 Unreimbursed Education Expenses Deduction 09/11
108 Income Tax Credit for Contributions to a Scholarship-granting Organization 07/14
109 Income Tax Credit for Natural Gas-powered Vehicles 07/14
110 Automatic Taxpayer Refund Credit 08/14

Sales Tax Information Bulletin Number File Description Rev. Date
2 Warranties and Maintenance Contracts 03/13
4 Sales To and By the State of Indiana, Its Political Subdivisions, the United States Government and Its Agencies 09/11
7 Application of Sales Tax to Meals and Banquets 08/11
8 Application of Sales Tax to the Sale, Lease, or Use of Computer Hardware, Computer Software, and Digital Goods 11/11
9 Agricultural Production Exemptions 07/12
10 Application of Sales Tax to Nonprofit Organizations 04/12
11 Application of Sales Tax to Restaurant Owners Including Fast Food Operations and Caterers 11/11
12 Public Transportation 07/10
12A Public Transportation - School Bus Exemption 05/08
13 Application of Indiana Retail Sales Tax to Newspaper Publishers 01/12
14 Taxability of Purchases of Advertising Agencies 12/02
15 Application of Indiana Sales Tax to Sales of Gasoline and Special Fuels Sold Through Stationary Metered Pumps 08/14
17 Application of Indiana Sales Tax to Cable or Satellite Television or Radio Service 08/09
20 Auctions/Casual Sales Exemption Rules 10/09
21 Lawn Care Applications 05/02
24 Application of Sales Tax to Merchandise Sold Through Television and Radio Stations or Magazines and Newspaper 12/02
26 Dry Cleaning and Laundry Establishment's Rental and Non-rental Services 12/02
27 Barbers and Beauticians 12/02
28L Leases of Motor Vehicles & Trailers 07/07
28S Sales of Motor Vehicles & Trailers 04/12
28WC Indiana Sales or Use Tax on Watercraft 05/07
29 Sales of Food 02/12
30 Entertainment Products 11/11
32 Public School Corporation Purchases and Sales 11/11
33 Exemption from the Retail Sales Tax on Unitary Transactions of Seven Cents ($.07) or Less 07/14
34 Sales Tax Application to Photography 11/11
36 Water Conditioning Companies 12/02
37 Sales by Out-of-State Merchants 06/07
38 Application of Sales Tax to Direct Payment Permit Holders 12/02
39 Insurance Companies 12/02
40 Prizes and Other Free Merchandise 08/91
41 Sales Tax Application to Furnishing of Accommodations 01/14
43 Nursing Homes 01/03
45 Vending Machines and Other Food Holding Units 12/02
47 Auto Rental Excise Tax and Marion County Supplemental Auto Rental Excise Tax 03/13
48 Sales Tax Application to Medical Profession 07/13
48A Sales Tax Application to the Veterinary Profession 02/10
49 Sales Tax Application to Morticians 12/97
50 Sales of Gold, Silver or Other Metals or Alloys 12/02
51 Public Utilities 07/07
51T Telecommunication Services 09/10
52 Wholesalers 01/12
54 Catalog, Advertising Literature, and Newspaper Advertising Supplements 08/90
55 Application of Sales Tax to Sales of utilities Used in Manufacturing or Production 05/12
56 Time Limitation for the Issuance of Assessments 12/02
57 Drop Shipments 09/11
58 Price Discounts 12/02
59 Advertising Signs and Billboards 12/02
60 Construction Contractors Tax Responsibility 04/11
61 Food Stamps 12/02
65 Manufactured Homes (Mobile Homes) 12/02
66 Exemption from the Sales Tax for Purchases of Consumable Items by People Engaged in the Business of Renting Rooms, Lodgings or Accommodations 07/07
67 Exemption Available to Professional Motor Racing Teams and Two-Seater Indianapolis 500-Style Race Cars 04/12
68 State Educational Institutions 02/12
69 Commercial Printers 11/11
70 Farm Markets 05/03
72 Sales Tax Exemption for Recreational Vehicles and Cargo Trailers 07/08
74 Sales and Use Tax Exemption for Aircraft Being Repaired or Remanufactured 07/14
75 Sales Tax Exemption for Research and Development Equipment 10/13
76 Determination of Sales Tax for Flight Instruction and for Leased Aircraft 09/09
77 Sales Tax Returns Filed Monthly if the Retail Merchant Is Remitting by Electronic Funds Transfer. 05/12
78 Application of Indiana Sales Tax to Layaway Fees 12/09
79 Application of Indiana Sales Tax to Purchases Covered by Medicare and/or Medicaid 01/10
80 Streamlined Sales and Use Tax Agreement 06/12
81 Sales Tax Credits for Bulk Sales of Propane 05/14
83 Gasoline Use Tax 06/14
84 Sales Tax Collection on Sales of Motor Vehicles 06/14