Information Bulletins
- List of Sales Tax Information Bulletins
- List of Income Tax Information Bulletins
- List of General Tax Information Bulletins
- List of Deleted or Suspended Sales Tax Information Bulletins
- List of Deleted or Suspended Income Tax Information Bulletins
Sales Tax Information Bulletins
Sales Tax Information Bulletin Number | File Description | Publication Date | Effective Date |
---|---|---|---|
2 | Original Manufacturer Warranties, Optional Maintenance Contracts, and Optional Warranty Contract | 11/22 | 11/22 |
4 | Sales to and by Indiana State and Local Governments, the United States Government, its Agencies, and Federal Instrumentalities | 04/23 | 04/23 |
7 | Application of Sales Tax to Meals and Banquets | 06/23 | 05/23 |
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 | 06/23 | 07/23 |
10 | Application of Sales Tax to Nonprofit Organizations | 08/24 | 08/24 |
11 | Application of Sales Tax to Restaurant Owners Including Fast Food Operations and Caterers | 04/23 | 04/23 |
12 | Public Transportation | 04/23 | 04/23 |
13 | Application of Sales Tax to Newspaper Publishers | 11/22 | 11/22 |
14 | Taxability of Purchases of Advertising Agencies | 08/23 | 08/23 |
15 | Exemption for Indiana Sales Tax on Special Fuels Sold Through Stationary Metered Pumps | 04/23 | 04/23 |
17 | Application of Indiana Sales Tax to Cable or Satellite Television or Radio Service | 01/23 | 01/23 |
20 | Auctions, Casual Sales, and Consignment Sales | 08/24 | 08/24 |
21 | Lawn Care Applications | 05/02 | 05/02 |
26 | Dry Cleaning and Laundry Establishments Rental and Nonrental Services | 04/23 | 04/22 |
27 | Barbers and Beauticians | 04/23 | 04/23 |
28L | Leases of Motor Vehicles & Trailers | 08/23 | 08/23 |
28S | Sales of Motor Vehicles and Trailers | 08/23 | 08/23 |
28WC | Indiana Sales & Use Tax on Watercraft & Boat Trailers | 08/23 | 08/23 |
29 | Sales of Food | 08/23 | 08/23 |
30 | Entertainment Products | 04/23 | 04/22 |
32 | Public School Corporation Purchases and Sales | 03/24 | 03/24 |
33 | Exemption from the Retail Sales Tax on Unitary or Bundled Transaction of Seven Cents ($.07) or Less | 01/23 | 01/23 |
34 | Sales Tax Application to Photography and Video Services | 03/24 | 03/24 |
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 | 04/23 | 04/22 |
41 | Sales Tax Application to Furnishing of Accommodations | 03/24 | 03/24 |
42 | Rental and Leasing of Tangible Personal Property | 04/23 | 04/22 |
43 | Comprehensive Care Facilities (Nursing Homes) | 04/23 | 04/22 |
45 | Vending Machines and Other Food Holding Units | 04/23 | 04/23 |
47 | Auto Rental Excise Tax, Marion County Supplemental Auto Rental Excise Tax, and Vehicle Sharing Excise Tax | 04/23 | 04/22 |
48 | Sales Tax Application to Medical Profession | 04/23 | 04/23 |
49 | Sales Tax Application to Morticians | 04/23 | 06/22 |
50 | Sales of Coins, Bullion, or Legal Tender | 10/23 | 10/23 |
51 | Public Utilities | 04/23 | 05/22 |
51T | Telecommunication and Internet Services | 01/23 | 01/23 |
52 | Wholesalers | 03/24 | 01/24 |
54 | Catalogs, Advertising Literature and Additional Advertising and Promotional Direct Mail | 04/23 | 04/23 |
55 | Application of Sales Tax to Sales of Utilities Used in Manufacturing, Production, Recycling, Floriculture, and Arboriculture | 04/23 | 07/22 |
56 | Time Limitation for the Issuance of Sales & Use Tax Assessments | 04/23 | 04/23 |
57 | Drop Shipments | 03/24 | 01/24 |
58 | Price Reductions and Discounts | 11/22 | 11/22 |
59 | Advertising Signs and Billboards | 11/22 | 11/22 |
60 | Contractors and Construction Material; Purchases of Construction Material; Sales of Construction Material | 03/24 | 03/24 |
61 | Food Stamps | 12/02 | 12/02 |
65 | Manufactured Homes (Mobile Homes) and Modular 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 | Nonprofit and State Colleges and Universities | 06/23 | 05/23 |
69 | Commercial Printers | 11/22 | 11/22 |
70 | Farm Markets | 04/23 | 04/23 |
72 | Sales Tax Exemption for Nonresident Purchasers of Recreational Vehicles and Cargo Trailers | 04/23 | 04/23 |
74 | Sales and Use Tax Exemption for Aircraft Being Repaired or Remanufactured | 04/23 | 07/22 |
75 | Sales Tax Exemption for Research and Development Property | 01/23 | 01/23 |
76 | Determination of Sales Tax for Leased Aircraft and for Flight Instruction | 04/23 | 07/22 |
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 | 08/23 | 08/23 |
80 | Assessment of Retail Sales Tax Liability for Certain Sellers Registered Under the Streamlined Sales and Use Tax Agreement (SSUTA) | 04/23 | 04/23 |
83 | Gasoline Use Tax | 01/23 | 01/23 |
84 | Sales Tax Collection on Sales of Motor Vehicles | 04/23 | 04/23 |
87 | Required Product Labels | 04/23 | 04/23 |
88 | Application of Sales Tax to Asphalt and Concrete Manufacturers | 04/23 | 04/23 |
89 | Registration, Collection, and Remittance Requirements for Remote Sellers and Marketplace Facilitators | 04/24 | 01/24 |
90 | Streamlined Sales and Use Tax Agreement Provisions | 04/23 | 04/23 |
91 | Seller Registration, Methods of Remittance, Certified Service Providers, and the Taxability Matrix | 04/23 | 04/23 |
92 | Delivery Charges, Installation Charges, and other Elements of Gross Retail Income | 08/23 | 08/23 |
93 | The Taxability of Products Transferred Electronically | 04/23 | 04/23 |
94 | Bundled and Unitary Transactions | 03/23 | 03/23 |
96 | Sourcing Rules | 03/24 | 01/24 |
Income Tax Information Bulletins
Income Tax Information Bulletin Number | Title | Publication Date | Effective Date |
---|---|---|---|
1 | Fiduciary Income Tax Return | 11/23 | 01/22 |
3 | Payment of Indiana Estimated Tax by Individuals | 12/23 | 12/23 |
6 | Civil Service Annuity Adjustment and Military Retirement or Survivor's Benefit Adjustment | 03/23 | 03/23 |
7 | Individual Income Tax Return Filing Requirements for Tax Years Prior to 1996 Tax Year | 11/22 | 11/22 |
11 | Estimated Indiana Corporate Income Tax Payments | 12/22 | 12/22 |
12 | Corporate Income Tax Overview | 10/23 | 10/23 |
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 Nonprofit Organizations | 12/23 | 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 Applicable to Military Personnel and Spouses | 12/23 | 12/23 |
28 | Application of State and County Income Taxes to Residents with Out-of-State Income and Nonresidents with Indiana Source Income | 11/23 | 11/23 |
32 | General Information on Local Income Taxes | 01/24 | 01/24 |
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 | 01/24 | 01/24 |
60 | Taxation of Unemployment Compensation Benefits | 03/23 | 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 | 03/24 | 03/24 |
70 | Disability Income Deduction | 11/22 | 11/22 |
72 | S Corporation, Trust, and Partnership Mandate to File a Composite Return on Behalf of Nonresident Shareholders and Partners | 03/24 | 03/24 |
72A | Revised Procedures for Partnership Audits, Amended Returns, and Adjustments for Other Entities Arising from Partnership Adjustments. | 12/23 | 12/23 |
72B | Pass Through Entity Tax | 10/23 | 10/23 |
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 | 03/23 | 03/23 |
87A | Residential Historic Rehabilitation Credit | 12/22 | 12/22 |
88 | Taxation of Nonresident Professional Athlete Team Members | 03/23 | 03/23 |
88A | Taxation of Nonresident Professional Athletes and Entertainers | 03/23 | 03/23 |
88B | Income Tax Liability and Withholding for Race Teams | 08/23 | 08/23 |
92 | Individual Earned Income Tax Credit (EITC) Procedures | 03/24 | 03/24 |
95 | Hoosier Business Investment Tax Credit (HBI) & Hoosier Business Investment Tax Credit – Logistics (HBI-L) | 03/23 | 03/23 |
97 | Headquarters Relocation Tax Credit | 12/22 | 12/22 |
98 | Indiana College Choice 529 Education Savings Plan | 08/24 | 08/24 |
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 | 12/23 | 12/23 |
110 | Automatic Taxpayer Refunds | 11/22 | 11/22 |
111 | Income Tax Credit for Eligible Adoptions | 11/22 | 01/22 |
113 | Deduction for a Contribution to a Regional Development Authority Infrastructure Fund | 03/23 | 03/23 |
115 | Comptroller of Maryland v. Wynne and Indiana Department of Revenue Treatment of Claims Based on That Case | 03/23 | 03/23 |
116 | Indiana Provisions Related to the Tax Cuts and Jobs Act | 01/24 | 01/24 |
117 | Personal Exemptions and Special Rules | 01/24 | 01/24 |
118 | Bonus Depreciation and Section 179 Expensing Treatment for Indiana Income Tax Purposes (Replaces Commissioner's Directive #19) | 03/23 | 01/18 |
119 | Internal Revenue Code Provisions Not Followed by Indiana and Clarification of Related Issues | 09/24 | 02/22 |
List of Deleted or suspended Income Tax information Bulletins
General Tax Information Bulletins
Bulletin Category | General Tax Information Bulletin Number | Title | Publication Date | Effective Date | Original Document Number |
---|---|---|---|---|---|
General Administrative | 100 | Claim for Refund Procedures | 09/24 | 07/24 | Commissioner's Directive 13 |
General Administrative | 101 | Excess Tax Payments Procedure for Refund and Payment of Interest | 03/23 | 03/23 | Commissioner's Directive 34 |
General Administrative | 102 | Collection of Tax From Transient Merchants | 03/23 | 03/23 | Commissioner's Directive 4 |
General Administrative | 103 | Confidentiality of Taxpayer Information | 03/23 | 03/23 | Commissioner's Directive 26 |
General Administrative | 104 | Dishonored Check Penalty Provisions | 01/24 | 07/20 | 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") | 03/23 | 03/23 | Commissioner's Directive 56 |
General Administrative | 106 through 199 reserved | n/a | 12/19 | n/a | n/a |
Tax Specific | 200 | Financial Institutions Tax | 12/19 | 12/19 | Commissioner's Directive 14 |
Tax Specific | 201 | Utility Receipts Tax | 03/23 | 07/22 | Commissioner's Directive 18 |
Tax Specific | 202 | Utility Services Use Tax | 03/23 | 07/22 | Commissioner's Directive 32 |
Tax Specific | 203 | Local Food and Beverage Taxes | 03/23 | 03/23 | Commissioner's Directive 30 |
Tax Specific | 204 | County Innkeeper’s Taxes | 03/23 | 03/23 | Departmental Notice 40 |
Tax Specific | 205 | Cigarette Tax | 12/23 | 05/22 | |
Tax Specific | 206 | Other Tobacco Products Tax, Closed System Cartridge Tax, and the Electronic Cigarette Tax | 03/24 | 01/24 | Commissioner's Directive 43 |
Tax Specific | 207 | Aviation Fuel Excise Tax | 03/23 | 03/23 | Commissioner's Directive 49 |
Tax Specific | 208 | New or Replacement Tires on Vehicles | 03/23 | 03/23 | Commissioner's Directive 16 |
Tax Specific | 209 | Fireworks Public Safety Fee | 03/23 | 03/23 | Commissioner's Directive 31 |
Tax Specific | 210 | 911 Service Prepaid Wireless Charge | 08/24 | 07/24 | Commissioner's Directive 39 |
Tax Specific | 211 | Heavy Equipment Rental Excise Tax | 03/23 | 03/23 | Commissioner's Directive 60 |
Tax Specific | 212 through 299 reserved | n/a | 12/19 | n/a | n/a |
Situation Specific | 300 | Sales of Compressed Natural Gas (CNG) and Liquefied Natural Gas (LNG) | 06/24 | 07/24 | Commissioner's Directive 50 |
Situation Specific | 301 | Transportation Network Companies | 03/23 | 03/23 | Commissioner's Directive 55 |
Situation Specific | 302 | Disaster Recovery Tax Exemptions | 03/23 | 03/23 | Commissioner's Directive 52 |
Situation Specific | 303 | Corporate Income Tax Return Due Dates After Change in Federal Due Dates | 12/23 | 12/23 | Commissioner's Directive 58 |
General Information | 304 | Indiana Tax Exemptions Relating to Specific Events Held in Indiana and Organized by Certain Organizations and their Affiliates | 08/23 | 08/23 | Commissioner's Directive 42/54 |
Situation Specific | 305 | Motor Carrier Fuel Tax Rate | 06/24 | 07/24 | Commissioner's Directive 59 |
General Information | 306 | Insurance Companies | 12/23 | 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 Number | Title |
---|---|
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 | Delete 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 |
77 | Deleted 08/09/23 - Sales Tax Returns Filed Monthly if the Retail Merchant Is Remitting by Electronic Funds Transfer |
81 | Deleted 11/22 - Sales Tax Credits for Bulk Sales of Propane |
86 | Deleted 11/22 - Application of Sales and Use Tax to Demonstrator Automobiles |
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.