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audit iconAudit Resources

Find useful resources about the procedures employed by the Department of Revenue’s Audit and Compliance Operations Division.

Audit Manual

Advanced Pricing Agreement Program

commssioners directives icon 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.

NumberTitleRenumbering 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.

department notices iconDepartmental Notice

Subscribe for Email Updates

NumberTitle Publication Date Effective Date
1How to Compute Withholding for State and County Income Tax  12/20 01/21
2Gasoline Use Tax Rate  06/21 07/21
3Interest Rates for Calendar Year 2021 10/20 11/20
4Form Specifications for Software Developers 8/20 08/20
5Reporting Employee Taxes Withheld09/20 09/20
6 Deleted 10/14/20 - Indiana Sales Tax Levied on Motor Fuel    
7 Deleted 10/14/20 - Indiana Sales Tax Levied on Motor Fuel - Reinstatement of the tax effective September 15, 2000 11:59 pm   
8Certain Cigarettes not to be Sold or Distributed in, or Transported to Indiana 10/00 10/00
9 Deleted 10/14/20 - Indiana Sales Tax Levied on Motor Fuel - Extension of the Suspension on Sales Tax Levied on Motor Fuel effective September 30, 2000 11:59 pm   
10 Deleted 10/14/20 - Indiana Sales Tax Levied on Motor Fuel - Effective October 1, 2000 the Sales Tax Suspension Continues   
11 Deleted 10/14/20 - Reinstatement of the Indiana Sales Tax Levied on Motor Fuel   
12State and Federal Excise Taxes Levied on Motor Fuel 06/20 06/20
13 Deleted 07/17/14 - Shelby County Innkeepers' Tax  
14 Deleted 02/08/17 - Cigarette Tax Rate Increase Effective July 1, 2007  
15 Deleted 02/08/17 - Tobacco Product (Other than Cigarette) Tax Rate Increase Effective July 1, 2007  
16Withholding of Tax on Riverboat Gaming Winnings 10/19 10/19
17 Deleted 03/27/08 - Transition of the Indiana Sales Tax Increase Effective for Transactions Occurring After November 30, 2002. Replaced by Departmental Notice #26  
18 Deleted 05/01/03 - Filing Requirements for Corporate Fiscal Years Beginning in 2002 and Ending in 2003  
19 Deleted 10/14/20 - All Fuel Tax Accounts   
20 Deleted 10/05/09 - Marion County Local Tax Increases  
21 Deleted 10/14/20 - Food and Beverage Taxes   
22 Deleted 10/14/20 - Interest Rates for July 1, 2007 Through December 31, 2007   
23 Deleted 07/17/14 - Allen County Innkeepers’ Tax  
24 Deleted 07/17/14 - Starke County Innkeepers’ Tax  
25 Deleted 03/07/13 - Sales Tax Collection Allowance Reduced for Certain Retailers  
26 Deleted 10/14/20 - Transition of the Indiana Sales Tax Increase Effective for Transactions Occurring After March 31, 2008   
27Sales Tax Collection Allowance For Retailers and Remitters of Gasoline Use Tax 08/14 07/14
28 Deleted 10/14/20 - Termination of E-85 Sales Tax Deduction   
29 Deleted 10/14/20 - Sales Tax Deduction Limit for E-85 Fuel   
30 Deleted 10/14/20 - Termination of E-85 Sales Tax Deduction   
31 Deleted 10/14/20 - Treatment of Vouchers Issued Pursuant to the Consumer Assistance to Recycle and Save Act of 2009 (CARS)   
32 Deleted 07/17/14 - Marion County Innkeepers’ Tax  
33Motor Carrier Vehicle Operation11/14 11/14
34Reinstatement of E-85 Sales Tax Deduction09/11 09/11
35E-85 Sales Tax Deduction Repealed05/12 05/12
36Electronic Filing and Payment Mandates09/20 09/20
37Allowable Alternative Forms of Signature02/13 02/13
38Marion County Admissions Tax and Marion County Supplemental Auto Rental Excise Tax02/13 02/13
39Licensure Requirement for Truck Stop Owners02/14 02/14
40 Deleted 12/23/19 - County Innkeeper's Taxes (Replaced by General Tax Information Bulletin #204)  
41Carryforward of Repealed Tax Credits07/14 01/15
42Change in Nonresident Tax Rates for Local Income Tax on or After January 1, 201708/16 01/17
43Rates for the Gasoline License Tax, Special Fuel License Tax, and Motor Carrier Surcharge Tax 05/21 07/21
44Repeal of the Inheritance Tax, Estate Tax, and Generation Skipping Tax 12/19 12/19

map iconEnterprise Zone

Welcome to the Indiana Department of Revenue's (DOR) enterprise zone interactive map. This map represents an estimate of the enterprise zones' boundaries, and are not guaranteed to be 100% precise. This map has not been updated since 2018, and may show boundaries for enterprise zones that have expired. Please consult the Association of Indiana Enterprise Zones webpage for a list of current enterprise zones, and contact the local urban enterprise association where your business is located to verify whether or not a specific address is located in the enterprise zone.

During the 2018 legislative session, the General Assembly passed a bill shifting administrative responsibilities for the program from the Indiana Economic Development Corporation (IEDC) to the local enterprise zone associations. As a result, zone businesses are no longer required to file their annual Enterprise Zone Business Registration (EZB-R) with the IEDC.

Beginning on January 1, 2019, each zone business must now file an annual registration with its local Urban Enterprise Association (UEA) to claim tax savings and stay in good standing. A zone business must file its Enterprise Zone Business Registration (EZB-R) or Request for Extension (EZB-E) with its local fiscal body by June 1 of each year. If an EZB-E is filed, the zone business has until July 15 to file its EZB-R.

For questions regarding income tax credits and deductions associated with the enterprise zone program, contact DOR's Tax Policy Division at (317) 232-7282 or email taxpolicy@dor.in.gov. For questions specific to the program itself or information on an enterprise zone should be directed to the contact for that particular UEA. Please consult the member directory on the Association of Indiana Enterprise Zones webpage to find the contact for each UEA.

View the Enterprise Zone Map

fuel tax iconFuel Tax

Fuel Tax Distributors

This page is for Fuel Tax Distributors who are licensed for fuel tax. This information is updated weekly with the Indiana Department of Revenue.

If you would like to register to view the Fuel Tax Distributors' Listing, send an e-mail to fetax@dor.in.gov You will need to include the following information to be registered:

  • Business name
  • Taxpayer identification number (TID)
  • Contact name
  • E-mail address
  • Telephone number

Once you have been approved, you will receive an e-mail with the required user name and password.

Registered users may proceed to the Fuel Tax Distributors' Listing (password required).

To send questions regarding fuel tax, e-mail fetax@dor.in.gov

public records request iconIndiana County Tax Rates

Click on the link below to view the Indiana Department of Revenue’s (DOR) interactive county tax rate map, which allows you to click on the county of your choice to see which tax rates are in effect.

interactive county tax rate map

legal resources iconLegal Resources

Letters of Finding and Revenue Rulings

All Letters of Finding and Revenue Rulings are posted to the Indiana Register. The Register is the official record of all rulemaking actions by Indiana State Government. All Department of Revenue Letters of Finding and Revenue Rulings are published monthly in the Register. The Register is a fully searchable database.

Insurance companies partner with the State of Indiana to help with private long-term care services.

The State Information Center is the single point of contact for business start-up information and source for the public to find answers to questions about state government.

Find information about federal tax collection and the Internal Revenue Code.

The Federal Taxpayer Advocate Service helps resolve ongoing problems with the IRS.

Determine your eligibility for an EIN and submit an application online for an EIN through the IRS.

Small Business information from the United States Government.

Miscellaneous Resources

bill of rights iconTaxpayer Rights

All Hoosiers have certain rights and responsibilities that correspond to the Indiana tax laws.

  1. Quality Taxpayer Service

    The Indiana Department of Revenue (DOR) has developed a two-part system to make sure you get the help you need. DOR provides walk-in Customer Service Centers, as well as a full-service call center.

    DOR has several District Offices throughout the state in addition to our main office in Indianapolis. Customer Service Representatives at these sites will answer questions, assist in filing Indiana tax returns and provide any other general tax information you may need.

    We have an automated information line where you can find out the status of your individual refund checks or hear answers to common tax questions. You may call 317-233-4018, Monday through Friday, 8 a.m. - 4:30 p.m. EST, for more information. You can also check the status of your refund on our website.

  1. Preservation of Taxpayer Rights

    State law provides taxpayer advocates who make sure your rights are protected. The Indiana Taxpayer Advocate's Office is designed to address complex and special tax problems that could not be resolved through the normal collection process. Hardships claims, offers-in-compromises and customer complaints are also researched and resolved through the advocacy program. The advocate brings about resolution as a final resource for the customer.

  1. Taxpayer Education and Information

    Through the use of online and print media, outreach programs and agency announcements the Communications division helps to familiarize customers with new legislative and administrative changes, the best ways prepare their taxes, and more. The Communications division includes both internal and external communications to ensure information is shared in a timely manner both within and outside of DOR. For a full list of events, visit our Public Events webpage.

  1. Fair Collection Process

    DOR provides notices (billings) when taxes are due.

  1. Hearing Time and Representation*

    You have the right to protest a liability, with a few exceptions. All protests must be in writing and received within the 60-day protest period. If you protest a liability, DOR may conduct a hearing on that case. You are entitled to be represented at your hearing when your case is presented. You may represent yourself or choose someone else you feel is qualified. The protest will not be settled at the hearing. Within 60 days of the hearing, DOR will issue a decision in a Letter of Findings, unless you are notified that additional time is required.

    Department's Collection Process

  1. Demand Notices

    If a liability is not paid or protested within 60 days of the first notice, DOR will issue a "Demand Notice" for payment before issuing a tax warrant. A Demand Notice includes:

    • A 20-day notice requiring you to either pay the liability or prove reasonable cause for not paying the amount demanded.
    • The statutory authority of DOR to issue a tax warrant.
    • The earliest date a tax warrant may be filed and recorded.
    • How taxpayers may prevent a lien against their property.
  1. Warrants for Collection of Tax

    If DOR does not receive a response to the Demand Notice within 20 days, a warrant for the collection of tax will be issued. When a tax warrant is filed with your county clerk, it becomes a judgment (lien) against all your property within the county or counties.

  1. Judgment Liens Against Property

    When a warrant is filed with your county clerk, it becomes a judgment lien or levy against your property in that county and a public record. The sheriff is responsible for collecting on a judgment lien. The amount of a judgment lien equals the amount of tax due, penalties, interest, collection fees and the clerk's cost and damages. The sheriff may sell your property, garnish your wages or levy bank accounts, in order to collect the amount due.

    DOR may release a lien against property if the cost of selling it is greater than the tax liability or if the sale would not reduce the liability by either 10% or $1,000.

  1. Public Annual Hearing and Report

    DOR conducts an annual hearing before July 1 of each year. The purpose of the hearing is to provide you with an opportunity to recommend changes in statutes and departmental policies, processes and procedures. An announcement about the public hearing is in the individual income tax booklets.

    DOR also submits an annual report to the Governor's Office each year in early October. This report outlines the agencies accomplishments, statistics about our audit process and recommendations for improving taxpayer compliance and DOR administration from the most recent Fiscal Year.

Hoosier Taxpayer Responsibilities:

  • File your tax returns and pay any taxes due on time.
  • Notify DOR in writing when you have an address change.
  • Know the tax laws that relate to you as an individual or a business, and comply with those laws.
  • Contact us if you have any questions or concerns.

*(Rights five through eight are part of the DOR's collection process.)

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