DOR Tax Library Updates — taxlibrary.dor.in.gov

The following resources in the DOR Tax Library have been updated to reflect new laws effective July 1, 2019. Additionally you can find the entire legislative synopsis on our website.

• Departmental Notice #12, Commissioner’s Directive #50, and Commissioner’s Directive #59: Updates the various fuel tax rates and effective dates.
  
  
• Sales Tax Information Bulletin #11:
  • Adds guidance relating to “marketplace facilitators,” which will collect sales tax on behalf of sellers, such as grocery stores and restaurants.
  • Adds a section describing food and beverage taxes.
  • Incorporates guidance from Sales Tax Information Bulletin #29 in order to provide consistent guidance.
  • Adds a section on gross retail income and sourcing, including information on delivery fees.
    
    
• Sales Tax Information Bulletin #29:
  • Adds guidance relating to “marketplace facilitators,” which will collect sales tax on behalf of sellers, such as grocery stores and restaurants.
  • This bulletin includes additional guidance as to how sales tax and food and beverage taxes apply in various situations:
    • There is a brief new section (Section V) describing FAB and how FAB and sales tax are similar/different.
    • There are also two new tables at the end of the bulletin:
      • The first table shows how FAB and sales tax applies to specific food items, when sold by three categories of retail merchant.
      • The second table shows how FAB and sales tax applies to specific retail merchants.
    • Changes to the vending machine section in anticipation of the July 1 change, as well as briefly describing micro markets.
    • Adds guidance concerning bulk servings, packaged items of four or more items sold as one item and for a single price.
    • Adds guidance concerning delivery fees when some items are exempt and some are not.
      
      
  • Sales Tax Information Bulletin #41:
    • Adds guidance relating to “marketplace facilitators,” which will collect sales tax on behalf of sellers, such as hotels.
    • Clarifies that the furnishing of rooms and lodgings in homes, apartments, or condominiums, are subject to sales  taxes.
    • Clarifies the gross retail income upon which retail merchants and marketplace facilitators are supposed to impose sales tax.
    • Provides guidance concerning a new exemption for casual renters.
    • Adds a section describing county innkeepers taxes.
      
      
  • Sales Tax Information Bulletin #89: Provides guidance to sellers without a physical presence in Indiana that sell products into Indiana through the internet, by catalog, or through some other means (“remote sellers”), and businesses that connect sellers to purchasers by use of the business’s marketplace and facilitate the sales of the seller’s products in Indiana through the marketplace (“marketplace facilitators”).
    
    
  • Departmental Notice #40:
    • Adds guidance relating to “marketplace facilitators,” which will collect sales tax on behalf of sellers, such as hotels.
    • Clarifies that the furnishing of rooms and lodgings in homes, apartments, or condominiums, are subject to county innkeepers taxes.
    • Clarifies how sales tax exemptions for nonprofits and governmental entities also apply to CITs.
    • Provides guidance concerning a new exemption for casual renters.
    • Clarifies new innkeeper’s taxes imposed for Greene County, Union County, and Warrick County.
      
      
  • Commissioner’s Directive #30: Adds guidance relating to “marketplace facilitators,” which will collect sales tax on behalf of sellers, such as restaurants.
    
    
  • Sales Tax Information Bulletin #32 and #45: Updates guidance concerning how food will be taxed when sold from a vending machine, effective July 1, 2019.