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Repeal of Utility Services Use Tax and Utility Receipts Tax
Indiana repealed Utility Services Use and Utility Receipts taxes effective July 1, 2022. Although these laws are repealed, you must still file any past-due returns and pay taxes due to DOR.
2022 General Assembly Special Session Update
Several tax relief provisions under consideration during 2022 General Assembly Special Session were not enacted into law. This includes Senate Bill 3, which proposed a six-month sales tax holiday on utility bills and contained a provision to reduce the gasoline excise tax rate.
- The additional Automatic Taxpayer Refund passed and was set at $200 per eligible taxpayer.
- The sales tax exemption for children’s diapers becomes effective on September 1, 2022.
2022 Legislative Synopsis is Now Available
The 2022 Legislative Synopsis includes legislation passed by the General Session of the 2022 Indiana General Assembly. To find laws contained in Indiana Code, acquire more information about recently passed legislation, or to read the bills in their entirety, visit the Indiana General Assembly's website.
Automatic Taxpayer Refunds
DOR will continue to coordinate with the Governor’s Office, Auditor of State, and others involved in the process to announce more information regarding the additional $200 Automatic Taxpayer Refund (ATR) payment and its impact on the current $125 ATR refund process. Due to the potential impact of this new legislation, we are now asking Hoosiers to wait until Nov. 1 before calling DOR about their Automatic Taxpayer Refunds. Additional ATR information is available on our website.
The Auditor of State’s Office and Indiana Department of Revenue remind Hoosiers to be mindful of potential scams regarding Automatic Taxpayer Refunds. All refunds will be issued by direct deposit or check. Individuals should ignore any texts, emails or phone calls regarding these refunds, especially messages containing links or requesting personal or financial information such as Social Security or bank account numbers.
School Scholarship Tax Credit Update
A School Scholarship Tax Credit is available for individuals or corporations who donate to scholarship-granting organizations (SGOs).
The tax credit program can award up to $18.5 million in credits for fiscal year July 1, 2022–June 30, 2023.
Notification to Gasoline Distributors
Effective August 1, 2022, the gasoline use tax rate in Indiana for the period from August 1, 2022–August 31, 2022, is $0.294 per gallon.
Increase in Gasoline License Tax and Special Fuel License Tax
P.L. 218-2017 requires the department to publish the new rates effective July 1, 2022, for the gasoline license tax (IC 6-6-1.1-201) and special fuel license tax (IC 6-6-2.5-28) on the department’s Internet website no later than June 1, 2022. For the period July 1, 2022–June 30, 2023, the following rates shall be in effect:
- Gasoline license tax: $0.33/gallon
- Special fuel license tax: $0.55/gallon
Access the Tax Library, information on appeals, and the Rulemaking Docket from DOR.
Find information for certified software companies looking to provide online tax filing for Indiana taxpayers.
Tax professionals can find useful information and a link to the quarterly newsletter from DOR.
DOR has partnered with FAST Enterprises, LLC to take Indiana to the next level in state tax administration.
Find links to news, media, and publications to stay updated on DOR.