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Commissioner's Directives

Note Regarding Commissioner’s Directives

Effective December 2019, the Tax Policy Division eliminated all Commissioner’s Directives, a category of guidance document that provided general tax information. Most active Commissioner’s Directives were converted into a new category of document called General Tax Information Bulletins, found here. Others were converted into new documents within existing document categories, combined with existing bulletins, or eliminated entirely. The table below explains the changes to all Commissioner’s Directives and will be maintained on this page for reference purposes.

Number Title Renumbering or Retitling Information

1

Non-Acquiescence in Gross Tax Court Decision

Deleted in the 1970’s

2

Taxation of Indiana Destination Sales Under the Gross Income Tax Act

Deleted 05/2004

3

Departmental Rulings

Deleted 07/1995

4

Collection of Tax From Transient Merchants

Deleted 12/2019. Replaced by General Tax Information Bulletin 102

5

Enforcement of the Income Tax Liability Incurred by Nonresident Athletes and Entertainers

Deleted 12/2019. Replaced by Income Tax Information Bulletin 88A

6

Disclosure of Information Concerning Not-For-Profit Organizations

Deleted 04/2008

7

Confidentiality Provisions

Deleted 08/2004

8

Administrative Procedure in the Indiana Department of Revenue

Suspended 02/2003.
Deleted 12/2019.

9

Information Available From the Indiana Department of Revenue

Deleted 10/2002

10

Indiana's Position on U.S. Supreme Court Decision In Container Corp. of America v. Franchise Tax Board

Deleted 08/1994

11

Prepayment of Sales Tax on Gasoline

Deleted 05/2004

12

Prepayment of Sales Tax on Gasoline

Deleted 05/2004

13

Claim for Refund Procedures 

Deleted 12/2019. Replaced by General Tax Information Bulletin 100

14

Financial Institutions Tax 

Deleted 12/2019. Replaced by General Tax Information Bulletin 200

15

Violations of the Charity Gaming Statute (IC 4-32)

Deleted 08/2006

16

New or Replacement Tires on Vehicles

Deleted 12/2019. Replaced by General Tax Information Bulletin 208

17

Form Specifications Required By Software Developers in Order to Meet State Approval

Deleted 08/2014

18

Utility Receipts Tax 

Deleted 12/2019. Replaced by General Tax Information Bulletin 201

19

Federal Bonus Depreciation Deduction as Applied to Indiana Adjusted Gross Income (Now Information Bulletin 118)

Deleted 12/2019. Replaced by Income Tax Information Bulletin 118

20

Complimentary Rooms and Lodgings Provided by Innkeepers

Deleted 04/2004

21

Streamlined Sales Tax Agreement Provisions

Deleted 12/2019. Replaced by Sales Tax Information Bulletin 90

22

Delivery and Installation Charges Subject to Indiana Sales and Use Tax

Deleted 08/2013

23

 Delivery and Installation Charges Subject to Indiana Sales and Use Tax

Deleted 12/2019. Replaced by Sales Tax Information Bulletin 92

24

Elimination of Form ST-136A, Indiana Out-of-State Purchaser’s Sales Tax Exemption Affidavit 

Deleted 12/2019

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

Deleted 12/2019

26

Confidentiality of Taxpayer Information

Deleted 12/2019. Replaced by General Tax Information Bulletin 103

27

Seller Registration, Methods of Remittance, Certified Service Providers, and the Taxability Matrix

Deleted 12/2019. Replaced by Sales Tax Information Bulletin 91

28

Amnesty Provisions for Sellers Registering to Collect Indiana Sales Tax under the Streamlined Sales Tax Program

Deleted 12/2019. Replaced by Deleted

29

Prohibition of Multiple Tax Credits for Same Investments

Deleted 12/2019. Combined with Income Tax Information Bulletin 59

30

Local Food and Beverage Taxes

Deleted 12/2019. Replaced by General Tax Information Bulletin 203

31

Fireworks Public Safety Fee

Deleted 12/2019. Replaced by General Tax Information Bulletin 209

32

Utility Services Use Tax

Deleted 12/2019. Replaced by General Tax Information Bulletin 202

33

Changes in the Collection Process and Protest of Tax Liabilities

Deleted 12/2019

34

Excess Tax Payments Procedure for Refund and Payment of Interest

Deleted 12/2019. Replaced by General Tax Information Bulletin 101

35

Taxation of Indiana Residents with Pass Through Income from Another State

Deleted 12/2019

36

Media Production Expenditure Income Tax Credit and Sales Tax Exemption for Tangible Personal Property

Deleted 03/2012

37

Dishonored Check Penalty Provisions

Deleted 12/2019. Replaced by General Tax Information Bulletin 104

38

Refunds to Pass-through Entities and Taxation of Shareholders/ Partners/Members

Deleted 12/2019

39

Enhanced Prepaid Wireless Telecommunications Service Charge

Deleted 12/2019. Replaced by General Tax Information Bulletin 210

40

2011 Legislation Affecting Indiana Adjusted Gross Income

Deleted 12/2019

41

Taxability of Products Transferred Electronically

Deleted 12/2019. Replaced by Sales Tax Information Bulletin 93

42

Indiana Tax Exemption Relating to the National Football League and Its Affiliates

Deleted 07/2018. Combined with Commissioner’s Directive 54.

43

Other Tobacco Products Tax 

Deleted 12/2019. Replaced by General Tax Information Bulletin 206

44

2012 Legislative Changes to Inheritance Tax

Deleted 12/2019

45

Repeal of the Inheritance Tax, Estate Tax, and Generation Skipping Tax

Deleted 12/2019. Replaced by Departmental Notice 44

47

Amnesty for Unpaid Use Tax on Claimed Race Horses

Deleted 12/2019

49

Aviation Fuel Excise Tax

Deleted 12/2019. Replaced by General Tax Information Bulletin 207

50

Sales of Compressed Natural Gas (CNG) and Liquefied Natural Gas (LNG)

Deleted 12/2019. Replaced by General Tax Information Bulletin 300

51

Tax Withholding for Race Teams

Deleted 12/2019. Replaced by Income Tax Information Bulletin 88B

52

Disaster Recovery Tax Exemptions

Deleted 12/2019. Replaced by General Tax Information Bulletin 302

54

Indiana Tax Exemptions Relating to Specific Events Held in Indiana and Organized by Certain Organizations and their Affiliates

Deleted 12/2019. Replaced by General Tax Information Bulletin 304

55

 Transportation Network Companies

Deleted 12/2019. Replaced by General Tax Information Bulletin 301

56

Public Hearings Required to Find Evidence to Support the Revocation of a Registered Retail Merchant's Certificate ("RRMC")

Deleted 12/2019. Replaced by General Tax Information Bulletin 105

57

Comptroller of Maryland v. Wynne and Indiana Department of Revenue Treatment of Claims Based on That Case

Deleted 11/2017. Replaced by Income Tax Information Bulletin 115

58

Corporate Income Tax Return Due Dates After Change in Federal Due Dates 

Deleted 12/2019. Replaced by General Tax Information Bulletin 303

59

Motor Carrier Fuel Tax Rate

Deleted 12/2019. Replaced by General Tax Information Bulletin 305

60

Heavy Equipment Rental Excise Tax

Deleted 12/2019. Replaced by General Tax Information Bulletin 211

NOTE: The following Commissioner’s Directives were never published: 46, 48, and 53.

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