| 2 |
Original Manufacturer Warranties, Optional Maintenance Contracts, and Optional Warranty Contract |
11/22
|
11/22
|
| 4 |
Sales to and by Indiana State and Local Governments, the United States Government, its Agencies, and Federal Instrumentalities
|
04/23 | 04/23
|
| 7 |
Application of Sales Tax to Meals and Banquets
| 06/23
|
05/23
|
| 8 |
Application of Sales Tax to the Sale, Lease, or Use of Computer Hardware, Computer Software, and Digital Goods
|
01/23
|
01/23
|
| 9 |
Agricultural Production Exemptions
| 06/23
| 07/23
|
| 10 |
Application of Sales Tax to Nonprofit Organizations
|
06/23 |
06/23 |
| 11 |
Application of Sales Tax to Restaurant Owners Including Fast Food Operations and Caterers | 04/23
| 04/23
|
| 12 |
Public Transportation
| 04/23 |
04/23 |
| 13 |
Application of Sales Tax to Newspaper Publishers
| 11/22 |
11/22
|
| 14 |
Taxability of Purchases of Advertising Agencies
|
08/23 |
08/23 |
| 15 |
Exemption for Indiana Sales Tax on Special Fuels Sold Through Stationary Metered Pumps
| 04/23
| 04/23
|
| 17 |
Application of Indiana Sales Tax to Cable or Satellite Television or Radio Service
|
01/23
|
01/23
|
| 20 |
Auctions, Casual Sales, and Consignment Sales
|
01/23
|
01/23
|
| 21 |
Lawn Care Applications
|
05/02
|
05/02
|
| 26 | Dry Cleaning and Laundry Establishments Rental and Nonrental Services
| 04/23
|
04/22
|
| 27 |
Barbers and Beauticians
| 04/23
| 04/23
|
| 28L | Leases of Motor Vehicles & Trailers
| 08/23
| 08/23
|
| 28S | Sales of Motor Vehicles and Trailers | 08/23
| 08/23
|
| 28WC | Indiana Sales & Use Tax on Watercraft & Boat Trailers
| 08/23
| 08/23
|
| 29 |
Sales of Food
| 08/23
| 08/23
|
| 30 |
Entertainment Products
| 04/23
|
04/22
|
| 32 |
Public School Corporation Purchases and Sales
| 03/24 |
03/24 |
| 33 | Exemption from the Retail Sales Tax on Unitary or Bundled Transaction of Seven Cents ($.07) or Less
|
01/23
|
01/23
|
| 34 | Sales Tax Application to Photography and Video Services
| 03/24 | 03/24 |
| 36 |
Water Conditioning Companies
|
10/22 |
10/22 |
| 38 |
Application of Sales Tax to Direct Payment Permit Holders
|
11/22
|
11/22
|
| 40 |
Prizes and Other Free Merchandise
| 04/23
|
04/22
|
| 41 |
Sales Tax Application to Furnishing of Accommodations
| 03/24
|
03/24
|
| 42 |
Rental and Leasing of Tangible Personal Property
| 04/23
|
04/22
|
| 43 |
Comprehensive Care Facilities (Nursing Homes)
| 04/23
|
04/22
|
| 45 |
Vending Machines and Other Food Holding Units
| 04/23
| 04/23
|
| 47 |
Auto Rental Excise Tax, Marion County Supplemental Auto Rental Excise Tax, and Vehicle Sharing Excise Tax
| 04/23
|
04/22
|
| 48 |
Sales Tax Application to Medical Profession
| 04/23
| 04/23
|
| 49 |
Sales Tax Application to Morticians
| 04/23
|
06/22
|
| 50 |
Sales of Coins, Bullion, or Legal Tender
|
10/23
|
10/23
|
| 51 |
Public Utilities
|
04/23
|
05/22
|
| 51T | Telecommunication and Internet Services
|
01/23
|
01/23
|
| 52 |
Wholesalers
|
03/24
|
01/24 |
| 54 | Catalogs, Advertising Literature and Additional Advertising and Promotional Direct Mail
|
04/23
|
04/23
|
| 55 | Application of Sales Tax to Sales of Utilities Used in Manufacturing, Production, Recycling, Floriculture, and Arboriculture
|
04/23
|
07/22
|
| 56 | Time Limitation for the Issuance of Sales & Use Tax Assessments
|
04/23
| 04/23 |
| 57 |
Drop Shipments
|
03/24
|
01/24
|
| 58 | Price Reductions and Discounts
|
11/22
|
11/22
|
| 59 |
Advertising Signs and Billboards
| 11/22
| 11/22
|
| 60 | Contractors and Construction Material; Purchases of Construction Material; Sales of Construction Material
|
03/24
|
03/24
|
| 61 |
Food Stamps
|
12/02
|
12/02
|
| 65 | Manufactured Homes (Mobile Homes) and Modular Homes
|
01/23
|
01/23
|
| 67 |
Exemption Available to Professional Motor Racing Teams and Two-Seater Indianapolis 500-Style Race Cars
|
11/22
|
11/22
|
| 68 | Nonprofit and State Colleges and Universities
|
06/23
|
05/23
|
| 69 |
Commercial Printers
|
11/22
|
11/22
|
| 70 |
Farm Markets
|
04/23
|
04/23
|
| 72 | Sales Tax Exemption for Nonresident Purchasers of Recreational Vehicles and Cargo Trailers
|
04/23
|
04/23
|
| 74 |
Sales and Use Tax Exemption for Aircraft Being Repaired or Remanufactured
|
04/23
|
07/22
|
| 75 |
Sales Tax Exemption for Research and Development Property
|
01/23
|
01/23
|
| 76 | Determination of Sales Tax for Leased Aircraft and for Flight Instruction
|
04/23
|
07/22
|
| 78 |
Application of Indiana Sales Tax to Layaway Fees
|
11/22
|
11/22
|
| 79 |
Application of Indiana Sales Tax to Purchases Covered by Medicare and/or Medicaid
| 08/23 | 08/23
|
| 80 |
Assessment of Retail Sales Tax Liability for Certain Sellers Registered Under the Streamlined Sales and Use Tax Agreement (SSUTA)
|
04/23
|
04/23
|
| 83 |
Gasoline Use Tax
| 01/23
| 01/23
|
| 84 |
Sales Tax Collection on Sales of Motor Vehicles
|
04/23
|
04/23
|
| 87 |
Required Product Labels
|
04/23
|
04/23
|
| 88 |
Application of Sales Tax to Asphalt and Concrete Manufacturers
|
04/23
|
04/23
|
| 89 |
Registration, Collection, and Remittance Requirements for Remote Sellers and Marketplace Facilitators |
04/24
|
01/24
|
| 90 |
Streamlined Sales and Use Tax Agreement Provisions
|
04/23
|
04/23
|
| 91 |
Seller Registration, Methods of Remittance, Certified Service Providers, and the Taxability Matrix
|
04/23
| 04/23
|
| 92 | Delivery Charges, Installation Charges, and other Elements of Gross Retail Income
| 08/23 | 08/23 |
| 93 |
The Taxability of Products Transferred Electronically
| 04/23
| 04/23
|
| 94 |
Bundled and Unitary Transactions
| 03/23
| 03/23
|
| 96 | Sourcing Rules | 03/24 | 01/24 |
