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List of Sales Tax Information Bulletins

Sales Tax Information Bulletin Number File Description Rev. DateEffective Date
2 Warranties and Maintenance Contracts  03/13 03/13
4 Sales To and By the State of Indiana, Its Political Subdivisions, the United States Government and Its Agencies 12/18 12/18
7 Application of Sales Tax to Meals and Banquets 12/19 12/19
8 Application of Sales Tax to the Sale, Lease, or Use of Computer Hardware, Computer Software, and Digital Goods 12/19 12/19
9 Agricultural Production Exemptions 01/19 01/19
10 Application of Sales Tax to Nonprofit Organizations 09/2009/20
11 Application of Sales Tax to Restaurant Owners Including Fast Food Operations and Caterers 06/19 7/19
12 Public Transportation 09/19 09/19
12A Public Transportation - School Bus Exemption 05/08 05/08
13 Application of Indiana Retail Sales Tax to Newspaper Publishers 01/12 01/12
14 Taxability of Purchases of Advertising Agencies 12/02 12/02
15 Sales Tax Exemption for Indiana Sales Tax on Special Fuels Sold Through Stationary Metered Pumps 12/19 12/19
17 Application of Indiana Sales Tax to Cable or Satellite Television or Radio Service 08/09 08/09
20 Auctions/Casual Sales Exemption Rules 10/15 10/15
21 Lawn Care Applications 05/02 05/02
24 Application of Sales Tax to Merchandise Sold Through Television and Radio Stations or Magazines and Newspaper 12/02 12/02
26 Dry Cleaning and Laundry Establishment's Rental and Non-rental Services 09/19 12/02
27 Barbers and Beauticians 09/19 12/02
28L Leases of Motor Vehicles & Trailers 11/16 12/16
28S Sales of Motor Vehicles & Trailers 02/2107/20
28WC Indiana Sales or Use Tax on Watercraft 10/2010/20
29 Sales of Food 06/19 07/19
30 Entertainment Products  11/11 11/11
32 Public School Corporation Purchases and Sales 06/19 07/19
33 Exemption from the Retail Sales Tax on Unitary Transactions of Seven Cents ($.07) or Less 07/14 07/14
34 Sales Tax Application to Photography 12/19 12/19
36 Water Conditioning Companies 12/02 12/02
38 Application of Sales Tax to Direct Payment Permit Holders 12/02 12/02
39 Insurance Companies 12/02 12/02
40 Prizes and Other Free Merchandise 08/91 08/91
41 Sales Tax Application to Furnishing of Accommodations 06/19 07/19
43 Nursing Homes 01/03 01/03
45 Vending Machines and Other Food Holding Units 06/19 07/19
47 Auto Rental Excise Tax, Marion County Supplemental Auto Rental Excise Tax, and Vehicle Sharing Excise Tax 09/2009/20
48 Sales Tax Application to Medical Profession 10/2010/20
49 Sales Tax Application to Morticians 12/97 12/97
50 Sales of Coins, Bullion, or Legal Tender 08/17 07/17
51 Public Utilities  07/07 07/07
51T Telecommunication Services 09/10 09/10
52 Wholesalers 01/12 01/12
54 Catalog, Advertising Literature, and Newspaper Advertising Supplements 08/90 08/90
55 Application of Sales Tax to Sales of utilities Used in Manufacturing or Production 05/12 05/12
56 Time Limitation for the Issuance of Assessments 09/19 12/02
57 Drop Shipments  09/11 09/11
58 Price Discounts 12/02 12/02
59 Advertising Signs and Billboards  12/02 12/02
60 Construction Contractors Tax Responsibility 10/2010/20
61 Food Stamps 12/02 12/02
65 Manufactured Homes (Mobile Homes) 09/14 09/14
66 Exemption from the Sales Tax for Purchases of Consumable Items by People Engaged in the Business of Renting Rooms, Lodgings or Accommodations 07/07 07/07
67 Exemption Available to Professional Motor Racing Teams and Two-Seater Indianapolis 500-Style Race Cars 04/12 04/12
68 State Educational Institutions 02/12 02/12
69 Commercial Printers 11/11 11/11
70 Farm Markets 09/2009/20
72 Sales Tax Exemption for Recreational Vehicles and Cargo Trailers 02/2107/20
74 Sales and Use Tax Exemption for Aircraft Being Repaired or Remanufactured 04/16 07/14
75 Sales Tax Exemption for Research and Development Property 04/17 04/17
76 Determination of Sales Tax for Flight Instruction and for Leased Aircraft 09/09 01/08
77 Sales Tax Returns Filed Monthly if the Retail Merchant Is Remitting by Electronic Funds Transfer. 09/2009/20
78 Application of Indiana Sales Tax to Layaway Fees 12/09 12/09
79 Application of Indiana Sales Tax to Purchases Covered by Medicare and/or Medicaid 01/10 01/10
80 Assessment of Retail Sales Tax Liability for Certain Sellers Registered Under the Streamlined Sales and Use Tax Agreement (SSUTA) 11/14 11/14
81 Sales Tax Credits for Bulk Sales of Propane 05/14 05/14
83 Gasoline Use Tax 01/2101/21
84 Sales Tax Collection on Sales of Motor Vehicles 08/2007/20
86 Application of Sales and Use Tax to Demonstrator Automobiles 12/14 01/15
87 Required Product Labels 11/15 11/15
88 Application of Sales Tax to Asphalt and Concrete Manufacturers 07/18 07/18
89 Registration, Collection, and Remittance Requirements for Remote Sellers and Marketplace Facilitators 06/20 07/20
90 Streamlined Sales and Use Tax Agreement Provisions 12/19 12/19
91 Seller Registration, Methods of Remittance, Certified Service Providers, and the Taxability Matrix 09/2009/20
92 Delivery and Installation Charges Subject to Indiana Sales and Use Tax 12/19 12/19
93 The Taxability of Products Transferred Electronically 12/19 12/19
94 Bundled and Unitary Transactions 06/2006/20

List of Active Income Tax Information Bulletins

Income Tax Information Bulletin NumberTitleRev. DateEffective Date
1Fiduciary Income Tax Return 08/1501/15
3Payment of Indiana Estimated Tax by Individuals06/0801/09
6Civil Service Annuity Adjustment and Military Retirement or Survivor's Benefit Adjustment03/2003/20
7Filing Requirements for Prior Year Individual Income Tax Returns01/0301/03
11Indiana Corporate Estimated Income Tax Payments08/0708/07
12Corporate Income Taxes02/2002/20
13Withholding of Adjusted Gross Income Tax on Retirement Pay06/0801/09
14Income Tax Credit for Donations to Colleges07/1507/15
15Extension of Time to File Indiana Corporation Income Tax Returns and Recognition of the Federal Extension Of Time To File Indiana Corporation Income Tax Returns08/1408/14
16Use of Federal Form W-2 for Reporting Indiana State and County Taxes Withheld01/0301/03
17Taxation and Filing Requirements of Not-For-Profit Organizations03/1303/13
18Instructions for Obtaining Extensions of Time to File Indiana Individual Income Tax Returns08/1408/14
19Government Obligations05/1205/12
26General Information Concerning Filing Requirements and Specific Tax Benefits Available to the Elderly07/1507/15
27Indiana Adjusted Gross Income Tax as Applicable to Military Personnel07/2007/20
28Application of the State and Adjusted Gross Income Tax to Residents With Out-of-State Income11/1611/16
32General Information on County Income Taxes07/0807/08
33Withholding Requirements for Nonresident Employees08/0808/08
38Renter's Deduction05/0801/08
39Guidelines for Reporting Income from Indiana Sources by Nonresident Individuals08/1501/15
42Indiana Income Tax Forms and Schedules08/1408/14
52Withholding Information for Part-Time Employees and Other Miscellaneous Withholding Requirements08/0801/09
55Determination of Residence for Individuals Leaving Indiana for Employment in a Foreign Country09/0109/01
59Summary of Tax Credits Available to Taxpayers Who File Income Tax Returns12/1912/19
60Indiana Taxation of Unemployment Compensation Benefits05/1201/10
64Interest Rates on Assessments of Delinquent Taxes and Refunds for Overpayment of Taxes for Listed Taxes under IC 6-8.1-1-108/1408/14
66Enterprise Zones09/1909/19
70Disability Income Deduction03/1103/11
72S Corporation/Partnership/Fiduciary Election to File Composite Return On Behalf of Nonresident Shareholders/Partners/Beneficiaries02/2002/20
78Foreign Source Dividend Deduction01/0301/03
79Income Derived from Investment Funds Holding U.S. Government Obligations01/0301/03
86Independent Contractors Responsibility for Income Tax Reporting and Withholding08/0907/09
87Historic Building Rehabilitation Tax Credit08/1907/19
87AResidential Historic Rehabilitation Credit07/1407/14
88Taxation of Non-Resident Professional Athletes12/1912/19
88ATaxation of Nonresident Professional Athlete Team Members and Entertainers12/1912/19
88BIncome Tax Liability and Withholding for Race Teams11/2011/20
92Individual Earned Income Tax Credit (EITC) Procedures05/1205/12
95Hoosier Business Investment Tax Credit08/1607/16
97Headquarters Relocation Tax Credit07/1307/13
98Indiana College Choice 529 Education Savings Plan05/2001/20
99Coal Gasification Technology Investment Tax Credit09/0907/09
103Alternative Fuel Vehicle Manufacturer Tax Credit05/1205/12
104Qualified Patents Income Exemption07/0708/07
107Unreimbursed Education Expenses Deduction09/1101/11
108Income Tax Credit for Contributions to a Scholarship-granting Organization10/2010/20
109Income Tax Credit for Natural Gas-powered Vehicles07/1507/15
110Automatic Taxpayer Refund Credit08/1408/14
111Income Tax Credit for Eligible Adoptions03/1501/15
112Income Tax Credit for Property Tax Paid by a For Profit Hospital03/1801/17
113Deduction for a Contribution to a Regional Development Authority Infrastructure Fund09/1909/19
115Comptroller of Maryland v. Wynne and Indiana Department of Revenue Treatment of Claims Based on That Case11/1711/17
116Income Tax Provisions under HEA 1316-2018(ss)07/1801/18
117Personal Exemptions and Special Rules08/2008/20
118Bonus Depreciation and Section 179 Expensing Treatment for Indiana Income Tax Purposes (Replaces Commissioner's Directive #19)04/2001/18
119Internal Revenue Code Provisions Not Followed by Indiana and Clarification of Related Issues  05/2105/21

List of Deleted or suspended Income Tax information Bulletins

List of General Tax Information Bulletins

Bulletin CategoryGeneral Tax Information Bulletin NumberTitleRev. DateEffective DateOriginal Document Number

General Administrative

100

Claim for Refund Procedures

12/19

12/19

Commissioner's Directive 13

General Administrative

101

Excess Tax Payments Procedure for Refund and Payment of Interest

12/19

12/19

Commissioner's Directive 34

General Administrative

102

Collection of Tax From Transient Merchants

09/20

09/20

Commissioner's Directive 4

General Administrative

103

Confidentiality of Taxpayer Information

12/19

12/19

Commissioner's Directive 26

General Administrative

104

Dishonored Check Penalty Provisions

12/19

12/19

Commissioner's Directive 37

General Administrative

105

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

12/19

12/19

Commissioner's Directive 56

General Administrative

106 through 199 reserved

 

12/19

  

Tax Specific

200

Financial Institutions Tax

12/19

12/19

Commissioner's Directive 14

Tax Specific

201

Utility Receipts Tax

08/20

08/20

Commissioner's Directive 18

Tax Specific

202

Utility Services Use Tax

08/20

08/20

Commissioner's Directive 32

Tax Specific

203

Local Food and Beverage Taxes

09/20

09/20

Commissioner's Directive 30

Tax Specific

204

County Innkeeper’s Taxes

09/20

09/20

Departmental Notice 40

Tax Specific

205 Reserved

 

12/19

  

Tax Specific

206

Other Tobacco Products Tax

12/19

12/19

Commissioner's Directive 43

Tax Specific

207

Aviation Fuel Excise Tax

12/19

12/19

Commissioner's Directive 49

Tax Specific

208

New or Replacement Tires on Vehicles

09/20

09/20

Commissioner's Directive 16

Tax Specific

209

Fireworks Public Safety Fee

12/19

12/19

Commissioner's Directive 31

Tax Specific

210

Enhanced Prepaid Wireless Telecommunications Service Charge

09/20

09/20

Commissioner's Directive 39

Tax Specific

211

Heavy Equipment Rental Excise Tax

09/20

09/20

Commissioner's Directive 60

Tax Specific

212 through 299 reserved

 

12/19

  

Situation Specific

300

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

06/20

07/20

Commissioner's Directive 50

Situation Specific

301

Transportation Network Companies

12/19

12/19

Commissioner's Directive 55

Situation Specific

302

Disaster Recovery Tax Exemptions

12/19

12/19

Commissioner's Directive 52

Situation Specific

303

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

12/19

12/19

Commissioner's Directive 58

General Information

304

Indiana Tax Exemption Relating to the NFL, NCAA, NBA and Its Affiliates

12/19

12/19

Commissioner's Directive 42/54

Situation Specific

305

Motor Carrier Fuel Tax Rate

06/20

07/20

Commissioner's Directive 59

  • If a bulletin is listed as "deleted", it means that the bulletin is no longer valid.
  • If the bulletin is listed as "suspended", it indicates the bulletin has ceased to be correct due to change in legislation, case law, or some other circumstances and will be rewritten.
Sales Tax Information Bulletin NumberTitle
1Deleted 05/02 - Application of Sales Tax to Delivery and Other Charges
1FBDeleted 07/05 - County Food and Beverage Tax. Replaced by Commissioner's Directive #30.
2FBDeleted 05/04 - Municipal Food and Beverage Tax for the Town of Nashville
3Deleted 08/95 - Issuance of Information Bulletins
5Deleted 06/95 - Shoe Repair
6Deleted 08/94 - Summary of 1981 Sales Tax Legislation
15ASuspended 01/04 - Prepayment of Sales Tax on Gasoline
16Deleted 08/94 - Summary of 1983 Indiana Sales and Use Tax Legislation
18Deleted 06/02 - Purchase of Ready Mix Concrete Trucks, Replacement Parts and Fuel
19Deleted 06/95 - Statute of Limitations Concerning Indiana State Gross Retail and Use Taxes
22Deleted 06/02 - Dealers in Magazines and Periodicals Other Than Newspaper
23Deleted 06/95 - All State and National Banks
25Suspended 02/04 - Floriculturists, Horticulturists and Arbor culturists
28Suspended 06/05 - Sales and Leases of Motor Vehicles, Trailers, and Watercraft
29ADeleted 11/02 - Sales of Fruit Juices and Deli Trays
31Deleted 10/02 - Use Tax
35Deleted 06/95 - Florist Telegraph Delivery Sales Tax Information
37Deleted 07/18 - Sales by Out-of-State Merchants
42Suspended 04/05 - Rental or Leasing of Tangible Personal Property
44Deleted 11/02 - Taxability of Packaging Materials and Containers for Indiana Sales Tax
48ADeleted 05/16 - Sales Tax Application to the Veterinary Profession
46Deleted 09/94 - Sales Tax Application to Services and Service Contracts
51EDeleted 01/03 - Public Utilities Furnishing Electrical Energy and/or Steam Heat (Replaced by # 51)
51GDeleted 01/03 - Public Utilities Furnishing Natural or Artificial Gas (Replaced by # 51)
51WDeleted 01/03 - Public Utilities Furnishing Water (Replaced by # 51)
53Deleted 11/02 - Consolidated Accounts
62Deleted 11/02 - Residential Improvements to Realty
63Deleted 11/02 - Food Service Equipment
71Deleted 03/12 - Ethanol Fuel Sales Tax Deduction
73Deleted 07-09 - Tax Reporting Procedures for Low Income Home Energy Assistance Payments
94Deleted 04/08 - Rerefined Lubrication Oil Facility Tax Credit
  • If a bulletin is listed as "deleted", it means that the bulletin is no longer valid.
  • If the bulletin is listed as "suspended", it indicates the bulletin has ceased to be correct due to change in legislation, case law, or some other circumstances and will be rewritten.
Income Tax Information Bulletin NumberTitle
2Deleted 06/95 - Indiana Adjusted Gross Income Tax Treatment of Lump-Sum Distributions from Qualified Pension, Profit-Sharing, and Retirement Plans
3ADeleted 07/95 - Estimated Tax Vouchers for Individuals
4Suspended 08/94 - Treatment of Corporate Net Operating Losses Under the Indiana Adjusted Gross Income Tax Act
5Deleted 12/94 - Treatment of Jobs Credit for Indiana Adjusted and Military Retirement or Survivor's Benefit
8Deleted 08/94 - Summary of 1978 Indiana Income and Savings & Loan Association Legislation
9Deleted 06/92 - Taxability of Corporate Partnerships and Their Partners
10Deleted 08/94 - Taxation of Savings and Loan Associations Under IC 6-5-8
20Deleted 08/94 - Tax Credit for Those Employing the Hard Core Unemployed
22Suspended 05/11 - Neighborhood Assistance Tax Credit
23Suspended 09/95 - Consolidated Corporation Income Tax Returns
24Deleted 08/94 - Determination of Household Income for Purposes of the Intangibles Tax Exemption
25Deleted 08/94 - Taxability of Interstate Transportation Carriers Under the Indiana Adjusted Gross and Gross Income Taxes
26ADeleted 08/94 - Computation of Circuit Breaker Credit for Individuals Confined to Nursing Homes
30Suspended 09/94 - Tax Status of Small Business Corporations and Their Shareholders Under the Indiana Adjusted Gross Income Tax and the Indiana Gross Income Act.
31Suspended 09/94 - Tax Status of Partnerships and Their Partners Under the Indiana Adjusted Gross Income Tax Act.
32AReplaced by Departmental Notice #1
34Deleted 08/94 - Calculation of Reimbursement to be Made from the State General Fund to County Taxing Units under IC 6-5-8, Savings and Loan Association Tax
35Deleted 08/94 - Intangibles Tax Liabilities and Reporting Procedures for Dealers and financial Institutions
36Deleted 08/94 - Summary of 1979 Indiana Income Tax Legislation
36ADeleted 08/94 - Summary of 1979 Indiana Income Tax Legislation (addition to bulletin #36)
37Deleted 08/94 - Contractor's Alternative Method of Segregating Contract Price Between Tangible Personal Property and Services
40Deleted 06/95 - General Information Concerning the Indiana State and County Income Tax as it Applies to Individuals.
41Suspended 09/04 - Treatment of Net Operating Losses for Individuals Under the Indiana Adjusted Gross Income Tax Act
43Deleted 05/17 - Insulation Deduction
44Deleted 08/94 - Exemption of Indiana Chartered Credit Unions and The Deposits of Members of Indiana and Federally Chartered Credit Unions from the Intangibles Tax, Bank Tax, and Savings and Loan Association Tax
45Deleted 08/94 - Reclassification of Capital Notes and Debentures and Inclusion of Contingency Portion of Reserve for Loan Losses in Undivided Profit.
46Deleted 08/94 - Indiana Intangibles Tax Treatment of Common Trust Funds
47Deleted 12/02 Gross Income Tax on Real Property Sales
48Deleted 08/94 - Summary of 1980 Indiana Income Tax and Intangibles Tax Legislation
49Suspended 06/95 - Withholding Nonresident Shareholders, Partners, Beneficiaries of Trusts and Estates, and Nonresidents Indiana Governmental Units to Report Construction Contracts on Form GC-22(h)
50Deleted 11/02 Requirements for Information Returns for Indiana Income Tax Purposed
51Deleted 9/97 - General Information Concerning the Energy Systems Credits Applied Against Indiana Income Tax
53Deleted 08/94 - Taxability of Brokerage Accounts for Intangibles Tax Purposes
54Suspended - Determination of Cost of Goods Sold Under the Gross Earnings Basis for a Wholesale Grocer
56Deleted 08/94 - Summary of 1981 Income Tax and Intangibles Tax Legislation
57Deleted 08/94 - Application and Reporting Procedures of the Permits Stamp, Direct Pay Method of Paying Intangibles Tax
58Deleted 08/94 - Highlights of 1982 Indiana Income Tax Legislation
58ADeleted 08/94 - Additional Highlights of 1982 Indiana Income Tax Legislation
61Deleted 09/94 - Indiana's Treatment of Safe Harbor Leases for Income Tax Purposes
62Deleted 05/04 - Exemption from Gross Income Tax for Indiana Special Corporations
63Deleted 08/01 - Tax Rates for fiscal Year Individuals and Fiduciaries
65Deleted 08/94 - Summary of 1983 Income Tax and Intangibles Tax Legislation
67Deleted 08/94 - Summary of 1984 Income Tax and Intangibles Legislation
68Deleted 08/94 - Summary of 1985 Income Tax Legislation
69Deleted 8/01 - Foreign Sales Corporations
71Deleted 08/94 - Savings and Loan Association Tax Credit
73Deleted 12/02 Indiana Gross Income Tax Exemption for Certain Conservancy Districts, Regional Water, Sewage, or solid Water Districts, and Certain Not-for-Profit Corporations
74Deleted 08/94 - Summary of 1986 Income Tax Legislation
75Deleted 09/94 - County Income Tax Information Return
77Deleted 08/94 - Summary of 1987 Indiana Income Tax Legislation
80Suspended 07/04 - Human Services Tax Deduction
84Deleted 09/09 - Not-for-Profit Sponsored Gambling Activities
85Deleted 08/15 - Nominee Withholding Procedures for Small Business Corporations, Partnerships and Fiduciaries
89Deleted 08/01 - Earned Income Deduction for Taxpayers with Dependent Children
90Deleted 11/02 - State Universities and Colleges
91Deleted 05/17 -  Biodiesel Tax Credits
94Deleted 04/08 - Rerefined Lubrication Oil Facility Tax Credit
100Deleted 05/17 - Energy Star Heating and Cooling Equipment Tax Credit has reached its cap.
101Deleted 05/17 - Employer Health Benefit Plan Tax Credit
102Deleted 05/17 - Small Employer Qualified Wellness Program Tax Credit
105Deleted 05/17 - Income tax deduction for solar powered roof vents or fans
106Deleted 05/17 - New Employer Tax Credit

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