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Department of Revenue Rulemaking Docket (Pending Rules)

Pending Rule Under Consideration

Temporarily adds provisions to explain and implement the sourcing of receipts from the provision of services and other intangibles as contained in SEA 563-2019. Statutory authority: IC 6-3-2-2. Effective January 1, 2019. 


  1. Adds Emergency Market Based Sourcing Rules
  2. Indiana Register

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