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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
18 Utility Receipts Tax  03/19
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 06/19
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 10/18
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
50 Sales of Compressed Natural Gas (CNG) and Liquefied Natural Gas (LNG) 06/19
51 Tax Withholding for Race Teams 01/18
52 Disaster Recovery Tax Exemptions 07/14


Indiana Tax Exemptions Relating to Specific Events Held in Indiana and Organized by Certain Organizations and their 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
59 Motor Carrier Fuel Tax Rate 06/19
60 Heavy Equipment Rental Excise Tax 07/19


List of suspended or deleted Commissioner's Directives

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