Income and Sales Tax Information Bulletins

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 08/15
3 Payment of Indiana Estimated Tax by Individuals 06/08
6 Civil Service Annuity Adjustment and Military Retirement or Survivor's Benefit Adjustment 01/18
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 10/15
13 Withholding of Adjusted Gross Income Tax on Retirement Pay 06/08
14 Income Tax Credit for Donations to Colleges 07/15
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 08/14
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 07/15
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 11/16
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 08/15
42 Indiana Income Tax Forms and Schedules 08/14
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 08/15
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 08/14
70 Disability Income Deduction 03/11
72 S Corporation/Partnership/Fiduciary Election to File Composite Return On Behalf of Nonresident Shareholders/Partners/Beneficiaries 12/15
78 Foreign Source Dividend Deduction 01/03
79 Income Derived from Investment Funds Holding U.S. Government Obligations 01/03
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 12/17
92 Individual Earned Income Tax Credit (EITC) Procedures 05/12
95 Hoosier Business Investment Tax Credit 08/16
97 Headquarters Relocation Tax Credit 07/13
98 Indiana College Choice 529 Education Savings Plan 11/16
99 Coal Gasification Technology Investment Tax Credit 09/09
103 Alternative Fuel Vehicle Manufacturer Tax Credit 05/12
104 Qualified Patents Income Exemption 07/07
107 Unreimbursed Education Expenses Deduction 09/11
108 Income Tax Credit for Contributions to a Scholarship-granting Organization 06/17
109 Income Tax Credit for Natural Gas-powered Vehicles 07/15
110 Automatic Taxpayer Refund Credit 08/14
 111 Income Tax Credit for Eligible Adoptions 03/15
112 Income Tax Credit for Property Tax Paid by a For Profit Hospital 06/16
115 Comptroller of Maryland v. Wynne and Indiana Department of Revenue Treatment of Claims Based on That Case 11/17



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 06/16
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 12/16
9 Agricultural Production Exemptions 11/17
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 07/15
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 Sales Tax Exemption for Indiana Sales Tax on Special Fuels Sold Through Stationary Metered Pumps 12/17
17 Application of Indiana Sales Tax to Cable or Satellite Television or Radio Service 08/09
20 Auctions/Casual Sales Exemption Rules 10/15
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 11/16
28S Sales of Motor Vehicles & Trailers 03/17
28WC Indiana Sales or Use Tax on Watercraft 05/07
29 Sales of Food 04/16
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 05/16
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 10/16
49 Sales Tax Application to Morticians 12/97
50 Sales of Coins, Bullion, or Legal Tender 08/17
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 11/17
61 Food Stamps 12/02
65 Manufactured Homes (Mobile Homes) 09/14
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 04/16
75 Sales Tax Exemption for Research and Development Equipment 04/17
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 Assessment of Retail Sales Tax Liability for Certain Sellers Registered Under the Streamlined Sales and Use Tax Agreement (SSUTA) 11/14
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 08/14
86 Application of Sales and Use Tax to Demonstrator Automobiles 12/14
87 Required Product Labels 11/15