Rulemaking Docket Archive

LSA Docket No. 24-432

1. Description
1. The Department of State Revenue is soliciting public comments on adding a rule at 45 IAC 3.1-1-55.5 and repealing 45 IAC 3.1-1-55, concerning the attribution of sales to the state.
2. Notices
1. Notice of First Comment Period
2. Regulatory Analysis
3. Public Hearing Notice
4. Final Rule
5. 60 Day Notice
3. Comments
1. Comments may be submitted on this proposed rule by emailing comments to bkolb@dor.in.gov. Comments may also be mailed to Indiana Department of Revenue, Indiana Government Center North, Attn: Policy, 100 N. Senate Ave., Room N248, Indianapolis, IN 46204-2253.
2. To be considered, comments must be received by: December 13, 2024
3. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Indianapolis, IN 46204-2253.
4. Public Hearing
1. A public hearing on the proposed rule changes will be conducted: December 18, 2024, at 9 a.m., at the Indiana Government Center North, 100 North Senate Avenue, Room N248, Indianapolis, Indiana. The public may attend the DOR meeting in person or join by internet.
2. Public Hearing Notice
5. Findings related to the proposed rule changes
1. IEDC Approval Letter
6. Timetable

The anticipated timetable for the proposed rule: The Public Hearing will be held on the 18th of December 2024. All comments are requested to be made by December 13, 2024. The Rule shall be sent to the Attorney General’s Office no later than December 23, 2024. The Attorney General’s office has 45 days in which to approve the Final Rule. It will then be forwarded to the Governor’s office for approval and after 15 days will be sent to the Publisher. The proposed timeline may change during the process, and the timeline will be updated when changes occur.

LSA Docket No. 24-387

1. Description
1. 45 IAC 22 is being added due to legislative oversight set out in 2023 (P.L. 249-2023, SEC. 15). The rules will provide certainty to businesses regarding Indiana’s treatment of civil penalties for oversize-overweight violations. The rules provide guidance for how the department will determine applicable civil penalties. Further, the rules provide benefits to businesses and the department by minimizing the scope of disputes.
2. Notices
1. Notice of First Comment Period
2. Regulatory Analysis
3. Public Hearing Notice
4. Final Rule
3. Comments
1. Comments may be submitted on this proposed rule by emailing comments to bkolb@dor.in.gov. Comments may also be mailed to Indiana Department of Revenue, Indiana Government Center North, Attn: Policy, 100 N. Senate Ave., Room N248, Indianapolis, IN 46204-2253.
2. To be considered, comments must be received by: November 15, 2024
3. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Indianapolis, IN 46204-2253.
4. Public Hearing
1. A public hearing on the proposed rule changes will be conducted: November 18, 2024, at 9 a.m., at the Indiana Government Center North, 100 North Senate Avenue, Room N248, Indianapolis, Indiana. The public may attend the DOR meeting in person or join by internet.
2. Public Hearing Notice
5. Findings related to the proposed rule changes
1. IEDC Approval Letter
6. Timetable

The anticipated timetable for the proposed rule: The Public Hearing will be held on the 18th of November 2024. All comments are requested to be made by November 15, 2024. The Rule shall be sent to the Attorney General’s Office no later than November 22, 2024. The Attorney General’s office has 45 days in which to approve the Final Rule. It will then be forwarded to the Governor’s office for approval and after 15 days will be sent to the Publisher. The proposed timeline may change during the process, and the timeline will be updated when changes occur.

LSA Docket No. 24-389

1. Description
1. 45 IAC 23 is being added due to legislative oversight set out in 2023 (P.L. 249-2023, SEC. 15). The rules will provide certainty to businesses regarding Indiana’s treatment of limited permits. The rules provide guidance for how the department will determine applicable limited permits. Further, the rules provide benefits to businesses and the department by minimizing the scope of disputes.
2. Notices
1. Notice of First Comment Period
2. Regulatory Analysis
3. Public Hearing Notice
4. Final Rule
3. Comments
1. Comments may be submitted on this proposed rule by emailing comments to bkolb@dor.in.gov. Comments may also be mailed to Indiana Department of Revenue, Indiana Government Center North, Attn: Policy, 100 N. Senate Ave., Room N248, Indianapolis, IN 46204-2253.
2. To be considered, comments must be received by: November 15, 2024
3. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Indianapolis, IN 46204-2253.
4. Public Hearing
1. A public hearing on the proposed rule changes will be conducted: November 18, 2024, at 9 a.m., at the Indiana Government Center North, 100 North Senate Avenue, Room N248, Indianapolis, Indiana. The public may attend the DOR meeting in person or join by internet.
2. Public Hearing Notice
5. Findings related to the proposed rule changes
1. IEDC Approval Letter
6. Timetable

The anticipated timetable for the proposed rule: The Public Hearing will be held on the 18th of November 2024. All comments are requested to be made by November 15, 2024. The Rule shall be sent to the Attorney General’s Office no later than November 22, 2024. The Attorney General’s office has 45 days in which to approve the Final Rule. It will then be forwarded to the Governor’s office for approval and after 15 days will be sent to the Publisher. The proposed timeline may change during the process, and the timeline will be updated when changes occur.

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LSA Doc. No. 24-578 Petroleum Severance Tax

1. Initial Notice of Readoption
2. Notice of Readoption LSA Docket # 24-578
3. Readoption Analysis
4. Comments may be submitted on this readoption by emailing comments and/or recommendations to bkolb@dor.in.gov. Comments may also be mailed to the Indiana Department of Revenue, Attn: Policy, 100 N. Senate Ave., Indianapolis, IN 46204-2253.
5. To be considered, comments must be received by:
6. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Indianapolis, IN 46204-2253.
7. Publisher’s Receipt
8. Final Rule LSA Docket # 24-578(F)

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LSA Doc. No. 24-580 Cigarette Tax

1. Initial Notice of Readoption
2. Notice of Readoption LSA Docket # 24-580
3. Readoption Analysis
4. Comments may be submitted on this readoption by emailing comments and/or recommendations to bkolb@dor.in.gov. Comments may also be mailed to the Indiana Department of Revenue, Attn: Policy, 100 N. Senate Ave., Indianapolis, IN 46204-2253.
5. To be considered, comments must be received by:
6. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Indianapolis, IN 46204-2253.
7. Publisher’s Receipt

Final Rule LSA Docket # 24-580(F)

LSA Doc. No. 24-581 Alcoholic Beverage Excise Tax

1. Initial Notice of Readoption
2. Notice of Readoption LSA Docket # 24-581
3. Readoption Analysis
4. Comments may be submitted on this readoption by emailing comments and/or recommendations to bkolb@dor.in.gov. Comments may also be mailed to the Indiana Department of Revenue, Attn: Policy, 100 N. Senate Ave., Indianapolis, IN 46204-2253.
5. To be considered, comments must be received by:
6. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Indianapolis, IN 46204-2253.
7. Publisher’s Receipt

Final Rule LSA Docket # 24-581(F)

Title: Repeals 45 IAC 12-2-12, 45 IAC 12-2-14, 45 IAC 12-2-16, 45 IAC 12-2-18, 45 IAC 12-3-5, 45 IAC 12-4-5, and 45 IAC 12-8-5 and, clarifies, simplifies, and updates the remaining sections and adds sections in order for the regulations to reflect current department procedures concerning gasoline tax.

1. Description

1. Amends and adds various provisions to 45 IAC 12 to clarify, simplify, and update regulations to reflect current department procedures concerning the gasoline tax. Repeals 45 IAC 12-2-12, 45 IAC 12-2-14, 45 IAC 12-2-16, 45 IAC 12-2-18, 45 IAC 12-3-5, 45 IAC 12-4-5, and 45 IAC 12-8-5.

2. Notices

1. Notice of Intent
2. Proposed Rule
3. Public Hearing Notice
4. Publisher's Affidavit
5. Publisher's Receipt
6. Final Rule #23-448

3. Comments

1. Comments may be submitted on this proposed rules change by emailing comments and/or recommendations to bkolb@dor.in.gov. Comments may also be mailed to Indiana Department of Revenue, Attn: Policy, 100 N. Senate Ave., Indianapolis, IN 46204-2253.
2. To be considered, comments must be received by: October 13, 2023
3. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Indianapolis, IN 46204-2253.

4. Public Hearing

1. A public hearing on the proposed rule changes will be conducted: October 10, 2023, at 9 a.m., at the Indiana Government Center North, 100 North Senate Avenue, Room N248, Indianapolis, Indiana.
2. Public Hearing Notice

5. Findings related to the proposed rule changes

1. Cost Benefit Analysis
2. Economic Impact Statement
3. IEDC Response Letter

6. Timetable

The anticipated timetable for the proposed rule changes: The Public Hearing will be held on the 10th of October 2023. All comments are requested to be made by October 13, 2023. The Readopted Rule shall be sent to the Attorney General’s Office on October 13, 2023. The Attorney General’s office has 45 days in which to approve the Final Rule. It will then be forwarded to the Governor’s office for approval and after 15 days will be sent to the Publisher. The proposed timeline may change during the process, and the timeline will be updated when changes occur.

Title: Repeals 45 IAC 12-2-12, 45 IAC 12-2-14, 45 IAC 12-2-16, 45 IAC 12-2-18, 45 IAC 12-3-5, 45 IAC 12-4-5, and 45 IAC 12-8-5 and, clarifies, simplifies, and updates the remaining sections and adds sections in order for the regulations to reflect current department procedures concerning gasoline tax.

1. Description

1. Amends and adds various provisions to 45 IAC 12 to clarify, simplify, and update regulations to reflect current department procedures concerning the gasoline tax. Repeals 45 IAC 12-2-12, 45 IAC 12-2-14, 45 IAC 12-2-16, 45 IAC 12-2-18, 45 IAC 12-3-5, 45 IAC 12-4-5, and 45 IAC 12-8-5.

2. Notices

1. Notice of Intent
2. Proposed Rule
3. Public Hearing Notice
4. Publisher's Affidavit
5. Publisher's Receipt
6. Final Rule #23-448

3. Comments

1. Comments may be submitted on this proposed rules change by emailing comments and/or recommendations to bkolb@dor.in.gov. Comments may also be mailed to Indiana Department of Revenue, Attn: Policy, 100 N. Senate Ave., Indianapolis, IN 46204-2253.
2. To be considered, comments must be received by: October 13, 2023
3. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Indianapolis, IN 46204-2253.

4. Public Hearing

1. A public hearing on the proposed rule changes will be conducted: October 10, 2023, at 9 a.m., at the Indiana Government Center North, 100 North Senate Avenue, Room N248, Indianapolis, Indiana.
2. Public Hearing Notice

5. Findings related to the proposed rule changes

1. Cost Benefit Analysis
2. Economic Impact Statement
3. IEDC Response Letter

6. Timetable

The anticipated timetable for the proposed rule changes: The Public Hearing will be held on the 10th of October 2023. All comments are requested to be made by October 13, 2023. The Readopted Rule shall be sent to the Attorney General’s Office on October 13, 2023. The Attorney General’s office has 45 days in which to approve the Final Rule. It will then be forwarded to the Governor’s office for approval and after 15 days will be sent to the Publisher. The proposed timeline may change during the process, and the timeline will be updated when changes occur.

Notice of Re-adoption

LSA Doc. No. 23-534 LIT (Local Income Tax) Regs.

1. Notice of Re-adoption #23-534
2. Comments

1. Comments may be submitted on this readoption by emailing comments and/or recommendations to bkolb@dor.in.gov. Comments may also be mailed to Indiana Department of Revenue, Attn: Policy, 100 N. Senate Ave., Indianapolis, IN 46204-2253.
2. To be considered, comments must be received by: August 3, 2023
3. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Indianapolis, IN 46204-2253.

3. Final Rule #23-534(F)

LSA Doc. No. 23-534 LIT (Local Income Tax) Regs.

1. Notice of Re-adoption #23-534
2. Comments

1. Comments may be submitted on this readoption by emailing comments and/or recommendations to bkolb@dor.in.gov. Comments may also be mailed to Indiana Department of Revenue, Attn: Policy, 100 N. Senate Ave., Indianapolis, IN 46204-2253.
2. To be considered, comments must be received by: August 3, 2023
3. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Indianapolis, IN 46204-2253.

3. Final Rule #23-534(F)

LSA Doc. No. 23-658 AGI (Definition) Regs.

1. Notice of Re-adoption #23-658
2. Findings Under IC 4-22-2.6-4
3. Comments
4. Comments may be submitted on this readoption by emailing comments and/or recommendations to bkolb@dor.in.gov. Comments may also be mailed to Indiana Department of Revenue, Attn: Policy, 100 N. Senate Ave., Indianapolis, IN 46204-2253.
5. To be considered, comments must be received by: October 13, 2023
6. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Indianapolis, IN 46204-2253.
7. Publisher's Receipt #23-658
8. Final Rule #23-658

1. Notice of Re-adoption #23-658
2. Findings Under IC 4-22-2.6-4
3. Comments
4. Comments may be submitted on this readoption by emailing comments and/or recommendations to bkolb@dor.in.gov. Comments may also be mailed to Indiana Department of Revenue, Attn: Policy, 100 N. Senate Ave., Indianapolis, IN 46204-2253.
5. To be considered, comments must be received by: October 13, 2023
6. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Indianapolis, IN 46204-2253.
7. Publisher's Receipt #23-658
8. Final Rule #23-658

• Adds 45 IAC 3.1-4 concerning local income tax description.
• Adds and amends definitions of residency.
• Repeals 45 IAC 20-1-1 through 45 IAC 20-1-7 concerning Quality Assessment of Health Facilities
• Amends 45 IAC 4.1 concerning death taxation (LSA Document #14-144 has been withdrawn)
• Repeals 45 IAC 8.1-1-4 through IAC 8.1-1-15; 45 IAC 8.1-1-17, 45 IAC 8.1-1-21, 45 IAC 8.1-1-22, 45 IAC 8.1-1-24, 45 IAC 8.1-1-32 through 45 IAC 8.1-1-39; 45 IAC 8.1-1-41, and 45 IAC 8.1-1-42; and clarifies, simplifies, and updates the remaining sections concerning cigarette tax
• Repeals 45 IAC 6-1-2, 45 IAC 6-1-4, 45 IAC 6-1-6, 45 IAC 6-1-7, 45 IAC 6-1-10, 45 IAC 6-1-11, 45 IAC 6-1-13 through 45 IAC 6-1-15, and clarifies, simplifies, and updates the remaining sections concerning petroleum severance tax
• Repeals 45 IAC 11-1-2, 45 IAC 11-2-2, 45 IAC 11-2-7, 45 IAC 11-2-8, 45 IAC 11-3-1, and 45 IAC 11-3-2, and clarifies, simplifies, and updates the remaining sections concerning hazardous waste land disposal tax
• Repeals 45 IAC 19-1-1, 45 IAC 19-1-5, 45 IAC 19-2-2, 45 IAC 19-2-3, 45 IAC 19-3-1, 45 IAC 19-3-2, 45 IAC 19-4-1, 45 IAC 19-4-2, and 45 IAC 19-5-1,  concerning controlled substance excise tax
• Repeals 45 IAC 4.1-1-1, 45 IAC 4.1-1-2, 45 IAC 4.1-1-4, 45 IAC 4.1-1-5, 45 IAC 4.1-1-6, 45 IAC 4.1-1-7, 45 IAC 4.1-1-8, 45 IAC 4.1-1-9, 45 IAC 4.1-1-10, 45 IAC 4.1-1-11, 45 IAC 4.1-1-12, 45 IAC 4.1-1-13, 45 IAC 4.1-1-14, 45 IAC 4.1-2-1, 45 IAC 4.1-2-2, 45 IAC 4.1-2-3, 45 IAC 4.1-2-4, 45 IAC 4.1-2-5, 45 IAC 4.1-2-6, 45 IAC 4.1-2-7, 45 IAC 4.1-2-8, 45 IAC 4.1-2-9, 45 IAC 4.1-2-10, 45 IAC 4.1-3-1, 45 IAC 4.1-3-2, 45 IAC 4.1-3-3, 45 IAC 4.1-3-4, 45 IAC 4.1-3-5, 45 IAC 4.1-3-7, 45 IAC 4.1-3-8, 45 IAC 4.1-3-9, 45 IAC 4.1-3-10, 45 IAC 4.1-3-11, 45 IAC 4.1-3-12, 45 IAC 4.1-3-13, 45 IAC 4.1-4-1, 45 IAC 4.1-4-2, 45 IAC 4.1-4-3, 45 IAC 4.1-4-4, 45 IAC 4.1-5-1, 45 IAC 4.1-5-2, 45 IAC 4.1-5-3, 45 IAC 4.1-5-4, 45 IAC 4.1-5-5, 45 IAC 4.1-5-6, 45 IAC 4.1-5-7, 45 IAC 4.1-5-8, 45 IAC 4.1-5-9, 45 IAC 4.1-5-10, 45 IAC 4.1-5-11, 45 IAC 4.1-5-12, 45 IAC 4.1-6-1, 45 IAC 4.1-6-2, 45 IAC 4.1-7-1, 45 IAC 4.1-7-2, 45 IAC 4.1-7-3, 45 IAC 4.1-8-1, 45 IAC 4.1-8-2, 45 IAC 4.1-8-3, 45 IAC 4.1-8-4, 45 IAC 4.1-8-5, 45 IAC 4.1-8-6, 45 IAC 4.1-8-7, 45 IAC 4.1-8-8, 45 IAC 4.1-9-3, 45 IAC 4.1-9-4, 45 IAC 4.1-9-6, 45 IAC 4.1-11-1, 45 IAC 4.1-11-2, 45 IAC 4.1-11-3, 45 IAC 4.1-11-4, 45 IAC 4.1-11-5, 45 IAC 4.1-12-1, 45 IAC 4.1-12-2, 45 IAC 4.1-12-3, 45 IAC 4.1-12-4, 45 IAC 4.1-12-5, 45 IAC 4.1-13-1, 45 IAC 4.1-13-2, and 45 IAC 4.1-13-5, concerning death taxation.
• Repeals 45 IAC 12-2-12, 45 IAC 12-2-14, 45 IAC 12-2-16, 45 IAC 12-2-18, 45 IAC 12-3-5, 45 IAC 12-4-5, and 45 IAC 12-8-5, and clarifies, simplifies, and updates the remaining sections concerning gasoline tax. Questions concerning the proposed rule may be addressed to the following telephone number: 317-232-2566. Statutory authority: IC 6-8.1-3-3.
• Adds LSA Document #15-240(E) Emergency Tax Amnesty Rules
• Adds 45 IAC 2.3 in order for the rules to reflect current department procedures concerning utility receipts tax.
• Repeals 45 IAC 7-1-2, 45 IAC 7-1-3, 45, 45 IAC 7-3-1, 45 IAC 7-3-2, 45 IAC 7-3-3, and 45 IAC 7-3-5, and clarifies, simplifies, and updates the remaining sections and adds sections in order for the regulations to reflect current department procedures concerning alcoholic beverage tax.
• Repeals 45 IAC 10-2-1, 45 IAC 10-3-8, 45 IAC 10-3-9, 45 IAC 10-4-9, 45 IAC 10-6-3, 45 IAC 10-6-4, 45 IAC 10-8-1, 45 IAC 10-9-1, 45 IAC 10-10-2, 45 IAC 10-10-3, and 45 IAC 10-10-4, and clarifies, simplifies, and updates the remaining sections concerning special fuel tax. Questions concerning the proposed rule may be addressed to the following telephone number: 317-232-2566. Statutory authority: IC 6-8.1-3-3.
• Repeals 45 IAC 13-1-4, 45 IAC 13-2-1, 45 IAC 13-3-1, and 45 IAC 13-5-7, and clarifies, simplifies, and updates the remaining sections concerning motor carrier fuel tax. Questions concerning the proposed rule may be addressed to the following telephone number: 317-232-2566. Statutory authority: IC 6-8.1-3-3.
• Repeals 45 IAC 2.2-3-1, 45 IAC 2.2-3-2, 45 IAC 2.2-3-16, 45 IAC 2.2-3-26, 45 IAC 2.2-3-27, 45 IAC 2.2-4-4, 45 IAC 2.2-4-5, 45 IAC 2.2-4-10, 45 IAC 2.2-4-20, 45 IAC 2.2-4-28, 45 IAC 2.2-4-29, 45 IAC 2.2-5-28, 45 IAC 2.2-5-29, 45 IAC 2.2-5-30, and 45 IAC 2.2-5-31 concerning sales and use tax.
• Repeals 45 IAC 3.1-1-5, 45 IAC 3.1-1-6, 45 IAC 3.1-1-8, 45 IAC 3.1-1-9, 45 IAC 3.1-1-10 and 45 IAC 3.1-1-11 concerning adjusted gross income tax.
• [Updated 02/20/2017] Repeals 45 IAC 12-2-12, 45 IAC 12-2-14, 45 IAC 12-2-16, 45 IAC 12-2-18, 45 IAC 12-3-5, 45 IAC 12-4-5, and 45 IAC 12-8-5, and clarifies, simplifies, and updates the remaining sections concerning gasoline tax.
• [Updated 06/28/2017] Repeals 45 IAC 16-1-1; 45 IAC 16-1-6; 45 IAC 16-1-7; 45 IAC 16-1-9; 45 IAC 16-1-15; 45 IAC 16-2-3; 45 IAC 16-2-4; 45 IAC 16-2-5; 45 IAC 16-2-9; 45 IAC 16-2-10; 45 IAC 16-2-11; 45 IAC 16-2-12; 45 IAC 16-2-13; 45 IAC 16-2-14; 45 IAC 16-2-15; 45 IAC 16-2-16; 45 IAC 16-3-2; 45 IAC 16-3-4; 45 IAC 16-3-5; 45 IAC 16-3-6; 45 IAC 16-3-7; 45 IAC 16-3-17; 45 IAC 16-3-21; 45 IAC 16-3-22; 45 IAC 16-3-23; 45 IAC 16-3-24; 45 IAC 16-3-25; 45 IAC 16-3-27; 45 IAC 16-3-30; 45 IAC 16-3-31; 45 IAC 16-3-32; 45 IAC 16-3-37; 45 IAC 16-3-38; 45 IAC 16-3-39; 45 IAC 16-3-40; and 45 IAC 16-3-42; clarifies, simplifies, and updates fifty-seven (57) sections, and adds eighteen (18) sections in order for the regulations to reflect current department procedures concerning motor carriers.
• Adds provisions to explain and implement the sourcing of receipts from the provision of services and other intangibles as contained in SEA 563-2019