Commissioner's Directives

Number Title Rev. Date
4 Collection of Tax From Transient Merchants  07/05
5 Enforcement of the Income Tax Liability Incurred by Nonresident Athletes and Entertainers 12/14
13 Claim for Refund Procedures  10/15
14 Financial Institutions Tax  08/15
16 New or Replacement Tires on Vehicles 09/05
17 Deleted 08/20/14 - Form Specifications Required By Software Developers in Order to Meet State Approval
Refer to Departmental Notice #4
18 Utility Receipts Tax  10/14
19 Federal Bonus Depreciation Deduction as Applied to Indiana Adjusted Gross Income 08/03
21 Streamlined Sales Tax Agreement Provisions 07/14
23  Delivery and Installation Charges Subject to Indiana Sales and Use Tax
(Supercedes Commissioner’s Directive #22 issued January 2004)
24 Elimination of Form ST-136A, Indiana Out-of-State Purchaser’s
Sales Tax Exemption Affidavit
25 Elimination of Form ST-137, Certificate of Exemption for an Out-of- State Delivery of Motor Vehicle, Manufactured Home, Aircraft,
Watercraft or Trailer to be Registered and/or Titled Outside the
State of Indiana
26 Confidentiality of Taxpayer Information 08/14
27 Seller Registration, Methods of Remittance, Certified Service Providers, and the Taxability Matrix 08/11
28 Amnesty Provisions for Sellers Registering to Collect Indiana Sales Tax under the Streamlined Sales Tax Program 09/06
29 Prohibition of Multiple Tax Credits for Same Investments 10/14
30 Local Food and Beverage Taxes 02/18
31 Fireworks Public Safety Fee 06/06
32 Utility Services Use Tax 05/08
33 Changes in the Collection Process and Protest of Tax Liabilities 09/15
34 Excess Tax Payments Procedure for Refund and Payment of Interest 05/16
35 Taxation of Indiana Residents with Pass Through Income from Another State 01/07
37 Dishonored Check Penalty Provisions 10/13
38 Refunds to Pass-through Entities and Taxation of Shareholders/ Partners/Members 10/09
39 Enhanced Prepaid Wireless Telecommunications Service Charge 11/16
40 2011 Legislation Affecting Indiana Adjusted Gross Income 09/11
41 Taxability of Products Transferred Electronically 12/14
42 Indiana Tax Exemption Relating to the National Football League and Its Affiliates 12/11
43 Other Tobacco Products Tax  11/16
44 2012 Legislative Changes to Inheritance Tax 04/12
45 Repeal of the Inheritance Tax, Estate Tax, and Generation Skipping Tax 07/13
47 Amnesty for Unpaid Use Tax on Claimed Race Horses 08/13
49 Aviation Fuel Excise Tax 10/17
51 Tax Withholding for Race Teams 01/18
52 Disaster Recovery Tax Exemptions 07/14


 Indiana Tax Exemption Relating to the National Collegiate Athletic Association and Its Affiliates



 Transportation Network Companies


56 Public Hearings Required to Find Evidence to Support the Revocation of a Registered Retail Merchant's Certificate ("RRMC") 05/16
58 Corporate Income Tax Return Due Dates After Change in Federal Due Dates 02/17


List of suspended or deleted Commissioner's Directives