Reference Library

Income and Sales Tax Information Bulletins

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Income Tax Information Bulletins Directory
Sales Tax Information Bulletins Directory

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.

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Income Tax Information Bulletin Number	Title
1	Fiduciary Income Tax Return
3	Payment of Indiana Estimated Tax by Individuals
6	Civil Service Annuity Adjustment and Military Retirement or Survivor's Benefit Adjustment
7	Filing Requirements for Prior Year Individual Income Tax Returns
11	Indiana Corporate Estimated Income Tax Payments
12	Corporate Income Taxes
13	Withholding of Adjusted Gross Income Tax on Retirement Pay
14	Income Tax Credit for Donations to Colleges
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
16	Use of Federal Form W-2 for Reporting Indiana State and County Taxes Withheld
17	Taxation and Filing Requirements of Not-For-Profit Organizations
18	Instructions for Obtaining Extensions of Time to File Indiana Individual Income Tax Returns
19	Government Obligations
22	Neighborhood Assistance Tax Credit
26	General Information Concerning Filing Requirements and Specific Tax Benefits Available to the Elderly
27	Indiana Adjusted Gross Income Tax as Applicable to Military Personnel
28	Application of the State and Adjusted Gross Income Tax to Residents With Out-of-State Income
32	General Information on County Income Taxes
33	Withholding Requirements for Nonresident Employees
38	Renter's Deduction
39	Guidelines for Reporting Income from Indiana Sources by Nonresident Individuals
42	Indiana Income Tax Forms and Schedules
43	Insulation Deduction
52	Withholding Information for Part-Time Employees and Other Miscellaneous Withholding Requirements
55	Determination of Residence for Individuals Leaving Indiana for Employment in a Foreign Country
59	Application of Tax Credits Available to Taxpayers
60	Indiana Taxation of Unemployment Compensation Benefits
64	Interest Rates on Assessments of Delinquent Taxes and Refunds for Overpayment of Taxes for Listed Taxes under IC 6-8.1-1-1
66	Enterprise Zones
70	Disability Income Deduction
72	S Corporation/Partnership/Fiduciary Election to File Composite Return On Behalf of Nonresident Shareholders/Partners/Beneficiaries
76	Claim for Refund of County Adjusted Gross Income Tax for Certain Unemployed Taxpayers
78	Foreign Source Dividend Deduction
79	Income Derived from Investment Funds Holding U.S. Government Obligations
84	Not-for-Profit Sponsored Gambling Activities
85	Nominee Withholding Procedures for Small Business Corporations, Partnerships and Fiduciaries
86	Independent Contractors Responsibility for Income Tax Reporting and Withholding
87	Historic Building Rehabilitation Tax Credit
87A	Residential Historic Rehabilitation Credit
88	Taxation of Non-Resident Professional Athletes
91	Biodiesel Tax Credits
92	Individual Earned Income Tax Credit (EITC) Procedures
93	Ethanol Production Tax Credit
95	Hoosier Business Investment Tax Credit
97	Headquarters Relocation Tax Credit
98	College Choice 529 Education Savings Plan
99	Coal Gasification Technology Investment Tax Credit
100	Energy Star Heating and Cooling Equipment Tax Credit
101	Employer Health Benefit Plan Tax Credit
102	Small Employer Qualified Wellness Program Tax Credit
103	Alternative Fuel Vehicle Manufacturer Tax Credit
104	Qualified Patents Income Exemption
List of deleted or suspended income tax information bulletins

Sales Tax Information Bulletin Number	File Description
2	Warranties and Maintenance Contracts
4	Sales To and By the State of Indiana, Its Political Subdivisions, the United States Government and Its Agencies
7	Application of Sales Tax to Meals and Banquets
8	Application of Sales Tax to the Sale, Lease, and Use of Computers and Computer Related Equipment
9	Agricultural Production Exemptions
10	Application of Sales Tax to Nonprofit Organizations
11	Application of Sales Tax to Restaurant Owners Including Fast Food Operations and Caterers
12	Public Transportation
12A	Public Transportation - School Bus Exemption
13	Application of Indiana Retail Sales Tax to Newspaper Publishers
14	Taxability of Purchases of Advertising Agencies
15	Application of Indiana Sales Tax to Sales of Gasoline and Special Fuels Sold Through Stationary Metered Pumps
17	Application of Indiana Sales Tax to Cable or Satellite Television or Radio Service
20	Auctions/Casual Sales Exemption Rules
21	Lawn Care Applications
24	Application of Sales Tax to Merchandise Sold Through Television and Radio Stations or Magazines and Newspaper
26	Dry Cleaning and Laundry Establishment's Rental and Non-rental Services
27	Barbers and Beauticians
28L	Leases of Motor Vehicles & Trailers
28S	Sales of Motor Vehicles & Trailers
28WC	Indiana Sales or Use Tax on Watercraft
29	Sales of Food
30	Entertainment Products
32	Public School Corporation Purchases and Sales
33	Exemption from the Retail Sales Tax on Unitary Transactions of Eight Cents ($.08) or Less
34	Sales Tax Application to Photography
36	Water Conditioning Companies
37	Sales by Out-of-State Merchants
38	Application of Sales Tax to Direct Payment Permit Holders
39	Insurance Companies
40	Prizes and Other Free Merchandise
41	Sales Tax Application to Furnishing of Accommodations
43	Nursing Homes
45	Vending Machines and Other Food Holding Units
47	Auto Rental Excise Tax and Marion County Supplemental Auto Rental Excise Tax
48A	Sales Tax Application to the Veterinary Profession
49	Sales Tax Application to Morticians
50	Sales of Gold, Silver or Other Metals or Alloys
51	Public Utilities
51T	Telecommunication Services
52	Wholesalers
54	Catalog, Advertising Literature, and Newspaper Advertising Supplements
55	Application of Sales Tax to Sales of utilities Used in Manufacturing or Production
56	Time Limitation for the Issuance of Assessments
57	Drop Shipments
58	Price Discounts
59	Advertising Signs and Billboards
60	Construction Contractors Tax Responsibility
61	Food Stamps
65	Manufactured Homes (Mobile Homes)
66	Exemption from the Sales Tax for Purchases of Consumable Items by People Engaged in the Business of Renting Rooms, Lodgings or Accommodations
67	Professional Racing Team Engines and Chassis
68	State Educational Institutions
69	Commercial Printers
70	Farm Markets
71	Ethanol Fuel Sales Tax Deduction
72	Sales Tax Exemption for Recreational Vehicles and Cargo Trailers
73	Tax Reporting Procedures for Low Income Home Energy Assistance Payments
74	Sales and Use Tax Exemption for Aircraft Being Repaired or Remanufactured
75	Sales Tax Exemption for Research and Development Equipment
List of deleted or suspended sales tax information bulletins