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Sales Tax Information Bulletins

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Sales Tax Information Bulletin Number File Description Rev Date Effective Date
2 Warranties and Maintenance Contracts   11/22 11/22
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 08/22 08/22
8 Application of Sales Tax to the Sale, Lease, or Use of Computer Hardware, Computer Software, and Digital Goods 01/23 01/23
9 Agricultural Production Exemptions 01/19 01/19
10 Application of Sales Tax to Nonprofit Organizations 10/22 10/22
11 Application of Sales Tax to Restaurant Owners Including Fast Food Operations and Caterers 06/19 07/19
12 Public Transportation 09/19 09/19
13 Application of Indiana Retail Sales Tax to Newspaper Publishers 11/2211/22
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 01/23 01/23
20 Auctions/Casual Sales Exemption Rules 01/23 01/23
21 Lawn Care Applications 05/02 05/02
26 Dry Cleaning and Laundry Establishment's Rental and Non-rental Services 04/22 04/22
27 Barbers and Beauticians 09/19 12/02
28L Leases of Motor Vehicles & Trailers 04/22 04/22
28S Sales of Motor Vehicles & Trailers 01/23 01/23
28WC Indiana Sales or Use Tax on Watercraft 10/20 10/20
29 Sales of Food 06/19 07/19
30 Entertainment Products  04/22 04/22
32 Public School Corporation Purchases and Sales 05/22 07/22
33 Exemption from the Retail Sales Tax on Unitary Transactions of Seven Cents ($.07) or Less 01/23 01/23
34 Sales Tax Application to Photography 12/19 12/19
36 Water Conditioning Companies 10/22 10/22
38 Application of Sales Tax to Direct Payment Permit Holders 11/22 11/22
40 Prizes and Other Free Merchandise 04/22 04/22
41 Sales Tax Application to Furnishing of Accommodations 07/22 07/22
42 Rental and Leasing of Tangible Personal Property 04/22 04/22
43 Comprehensive Care Facilities (Nursing Homes) 04/22 04/22
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 04/22 04/22
48 Sales Tax Application to Medical Profession 10/20 10/20
49 Sales Tax Application to Morticians 06/22 06/22
50 Sales of Coins, Bullion, or Legal Tender 08/17 07/17
51 Public Utilities  05/22 05/22
51T Telecommunication Services 01/23 01/23
52 Wholesalers 05/22 07/22
54 Catalog, Advertising Literature, and Newspaper Advertising Supplements 10/21 10/21
55 Application of Sales Tax to Sales of utilities Used in Manufacturing or Production 05/22 07/22
56 Time Limitation for the Issuance of Assessments 09/19 09/19
57 Drop Shipments  09/21 09/21
58 Price Discounts 11/22 11/22
59 Advertising Signs and Billboards  11/22 11/22
60 Construction Contractors Tax Responsibility 07/21 07/21
61 Food Stamps 12/02 12/02
65 Manufactured Homes (Mobile Homes) 01/23 01/23
67 Exemption Available to Professional Motor Racing Teams and Two-Seater Indianapolis 500-Style Race Cars 11/22 11/22
68 State Educational Institutions 11/22 11/22
69 Commercial Printers 11/22 11/22
70 Farm Markets 07/21 07/21
72 Sales Tax Exemption for Recreational Vehicles and Cargo Trailers 02/21 07/20
74 Sales and Use Tax Exemption for Aircraft Being Repaired or Remanufactured 07/22 07/22
75 Sales Tax Exemption for Research and Development Property 01/23 01/23
76 Determination of Sales Tax for Flight Instruction and for Leased Aircraft 05/22 07/22
77 Sales Tax Returns Filed Monthly if the Retail Merchant Is Remitting by Electronic Funds Transfer. 09/20 09/20
78 Application of Indiana Sales Tax to Layaway Fees 11/22 11/22
79 Application of Indiana Sales Tax to Purchases Covered by Medicare and/or Medicaid 11/22 11/22
80 Assessment of Retail Sales Tax Liability for Certain Sellers Registered Under the Streamlined Sales and Use Tax Agreement (SSUTA) 11/14 11/14
83 Gasoline Use Tax 01/23 01/23
84 Sales Tax Collection on Sales of Motor Vehicles 08/20 07/20
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 05/22 07/22
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 09/20 09/20
92Delivery Charges, Installation Charges, and other Elements of Gross Retail Income 10/22 10/22
93 The Taxability of Products Transferred Electronically 12/19 12/19
94 Bundled and Unitary Transactions 06/20 06/20
96Sourcing Rules10/2210/22

Income Tax Information Bulletins

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Income Tax Information Bulletin NumberTitle Rev Date Effective Date
1 Fiduciary Income Tax Return  08/15 01/15
3 Payment of Indiana Estimated Tax by Individuals 08/22 08/22
6 Civil Service Annuity Adjustment and Military Retirement or Survivor's Benefit Adjustment 03/20 03/20
7 Filing Requirements for Prior Year Individual Income Tax Returns 11/22 11/22
11 Indiana Corporate Estimated Income Tax Payments 12/22 12/22
12 Corporate Income Taxes 02/20 02/20
13 Withholding of Adjusted Gross Income Tax on Retirement Pay 11/22 11/22
14 Income Tax Credit for Donations to Colleges 12/22 12/22
15 Extension of Time to File Indiana Corporation Income Tax Returns and Recognition of the Federal Extension Of Time To File Indiana Corporation Income Tax Returns 12/22 12/22
16 Use of Federal Form W-2 for Reporting Indiana State and County Taxes Withheld 11/22 11/22
17 Taxation and Filing Requirements of Not-For-Profit Organizations 07/22 07/22
18 Instructions for Obtaining Extensions of Time to File Indiana Individual Income Tax Returns 01/23 01/23
19 Government Obligations 05/12 05/12
26 General Information Concerning Filing Requirements and Specific Tax Benefits Available to the Elderly 01/23 01/23
27 Indiana Adjusted Gross Income Tax as Applicable to Military Personnel 07/20 07/20
28 Application of the State and Adjusted Gross Income Tax to Residents With Out-of-State Income 02/22 02/22
32 General Information on County Income Taxes 12/22 12/22
33 Withholding Requirements for Nonresident Employees 11/22 11/22
38 Renter's Deduction 11/22 11/22
39 Guidelines for Reporting Income from Indiana Sources by Nonresident Individuals 01/23 01/23
42 Indiana Income Tax Forms and Schedules 01/23 01/23
52 Withholding Information for Part-Time Employees and Other Miscellaneous Withholding Requirements 11/22 11/22
55 Determination of Residence for Individuals Leaving Indiana for Employment in a Foreign Country 10/22 10/22
59 Summary of Tax Credits Available to Taxpayers Who File Income Tax Returns 12/19 12/19
60 Indiana Taxation of Unemployment Compensation Benefits 07/21 01/20
64 Interest Rates on Assessments of Delinquent Taxes and Refunds for Overpayment of Taxes for Listed Taxes under IC 6-8.1-1-1 01/23 01/23
66 Enterprise Zones 09/19 09/19
70 Disability Income Deduction 11/22 11/22
72 S Corporation/Partnership/Fiduciary Election to File Composite Return On Behalf of Nonresident Shareholders/Partners/Beneficiaries 02/20 02/20
72aRevised Procedures for Partnership Audits, Amended Returns, and Adjustments for Other Entities Arising from Partnership Adjustments12/2107/21
78 Foreign Source Dividend Deduction 11/22 11/22
79 Income Derived from Investment Funds Holding U.S. Government Obligations 11/22 11/22
86 Independent Contractors Responsibility for Income Tax Reporting and Withholding 11/22 11/22
87 Historic Building Rehabilitation Tax Credit 07/19 07/19
87A Residential Historic Rehabilitation Credit 12/22 12/22
88 Taxation of Non-Resident Professional Athletes 12/19 12/19
88A Taxation of Nonresident Professional Athlete Team Members and Entertainers 12/19 12/19
88B Income Tax Liability and Withholding for Race Teams 11/20 11/20
92 Individual Earned Income Tax Credit (EITC) Procedures 12/22 12/22
95 Hoosier Business Investment Tax Credit 08/16 07/16
97 Headquarters Relocation Tax Credit 12/22 12/22
98 Indiana College Choice 529 Education Savings Plan 05/20 01/20
104 Qualified Patents Income Exemption 11/22 11/22
107 Unreimbursed Education Expenses Deduction 11/22 11/22
108 Income Tax Credit for Contributions to a Scholarship-granting Organization 07/21 07/21
109 Income Tax Credit for Natural Gas-powered Vehicles 12/22 12/22
110 Automatic Taxpayer Refund Credit 11/22 11/22
111 Income Tax Credit for Eligible Adoptions 11/2201/22
112 Income Tax Credit for Property Tax Paid by a For Profit Hospital 03/18 01/17
113 Deduction for a Contribution to a Regional Development Authority Infrastructure Fund 09/19 09/19
115 Comptroller of Maryland v. Wynne and Indiana Department of Revenue Treatment of Claims Based on That Case 11/17 11/17
116 Income Tax Provisions under HEA 1316-2018(ss) 07/18 01/18
117 Personal Exemptions and Special Rules 08/20 08/20
118 Bonus Depreciation and Section 179 Expensing Treatment for Indiana Income Tax Purposes (Replaces Commissioner's Directive #19) 07/21 01/18
119 Internal Revenue Code Provisions Not Followed by Indiana and Clarification of Related Issues  02/22 02/22

List of Deleted or suspended Income Tax information Bulletins

General Tax Information Bulletins

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Bulletin CategoryGeneral Tax Information Bulletin NumberTitleRev Date Effective 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 05/22 07/22 Commissioner's Directive 18
Tax Specific 202 Utility Services Use Tax 05/22 07/22 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 10/21 10/21 Departmental Notice 40
Tax Specific 205 Cigarette Tax 05/22 05/22  
Tax Specific 206 Other Tobacco Products Tax, Closed System Cartridge Tax, and the Electronic Cigarette Tax 09/22 09/22 Commissioner's Directive 43
Tax Specific 207 Aviation Fuel Excise Tax 07/21 07/21 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) 06/22 07/22 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 06/21 06/21 Commissioner's Directive 42/54
Situation Specific 305 Motor Carrier Fuel Tax Rate 06/22 07/22 Commissioner's Directive 59
General Information 306 Insurance Companies 07/22 07/22 Sales Tax Information Bulletin 39

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 that the bulletin is no longer correct due to change in legislation, case law, or some other circumstances and will be rewritten.

Sales Tax Information Bulletin NumberTitle
1 Deleted 05/02 - Application of Sales Tax to Delivery and Other Charges
1FB Deleted 07/05 - County Food and Beverage Tax, replaced by Commissioner's Directive #30
2FB Deleted 05/04 - Municipal Food and Beverage Tax for the Town of Nashville
3 Deleted 08/95 - Issuance of Information Bulletins
5 Deleted 06/95 - Shoe Repair
6 Deleted 08/94 - Summary of 1981 Sales Tax Legislation
12A Deleted 12/21 - Public Transportation - School Bus Exemption
15A Suspended 01/04 - Prepayment of Sales Tax on Gasoline
16 Deleted 08/94 - Summary of 1983 Indiana Sales and Use Tax Legislation
18 Deleted 06/02 - Purchase of Ready Mix Concrete Trucks, Replacement Parts and Fuel
19 Deleted 06/95 - Statute of Limitations Concerning Indiana State Gross Retail and Use Taxes
22 Deleted 06/02 - Dealers in Magazines and Periodicals Other Than Newspaper
23 Deleted 06/95 - All State and National Banks
24 Deleted 12/21 - Application of Sales Tax to Merchandise Sold Through Television and Radio Stations or Magazines and Newspaper
25 Suspended 02/04 - Floriculturists, Horticulturists and Arbor culturists
28 Suspended 06/05 - Sales and Leases of Motor Vehicles, Trailers, and Watercraft
29A Deleted 11/02 - Sales of Fruit Juices and Deli Trays
31 Deleted 10/02 - Use Tax
35 Deleted 06/95 - Florist Telegraph Delivery Sales Tax Information
37 Deleted 07/18 - Sales by Out-of-State Merchants
39 Deleted 07/22 - Insurance Companies
44 Deleted 11/02 - Taxability of Packaging Materials and Containers for Indiana Sales Tax
46 Deleted 09/94 - Sales Tax Application to Services and Service Contracts
48A Deleted 05/16 - Sales Tax Application to the Veterinary Profession
51E Deleted 01/03 - Public Utilities Furnishing Electrical Energy and/or Steam Heat (Replaced by # 51)
51G Deleted 01/03 - Public Utilities Furnishing Natural or Artificial Gas (Replaced by # 51)
51W Deleted 01/03 - Public Utilities Furnishing Water (Replaced by # 51)
53 Deleted 11/02 - Consolidated Accounts
62 Deleted 11/02 - Residential Improvements to Realty
63 Deleted 11/02 - Food Service Equipment
66 Deleted 07/22 - Exemption from the Sales Tax for Purchases of Consumable Items by People Engaged in the Business of Renting or Furnishing Rooms, Lodgings or Accommodations
71 Deleted 03/12 - Ethanol Fuel Sales Tax Deduction
73 Deleted 07-09 - Tax Reporting Procedures for Low Income Home Energy Assistance Payments

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 that the bulletin is no longer 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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