Updates to General, Income, and Sales Tax Information Bulletins

Indiana Department of Revenue sent this bulletin at 08/09/2023 10:01 AM EDT
Indiana Department of Revenue with DOR Seal and a stack of W-2 Forms

Updates to General, Income, and Sales Tax Information Bulletin

You are subscribed to receive updates to Information Bulletins and Departmental Notices from the Indiana Department of Revenue. The following Information Bulletins have been reviewed and updated for the following reasons:

General Tax Information Bulletins

Bulletin Number Title Update
204 ​​County Innkeeper’s Taxes Minor correction: header incorrectly referred to the document as an “income tax” bulletin.
206 ​Other Tobacco Products Tax, Closed System Cartridge Tax, and the Electronic Cigarette Tax Updated to provide guidance on new rules for remote sellers of taxable products, and to clarify the types of products that are subject to the Closed System Cartridge Tax and the Electronic Cigarette Tax.
304 Indiana Tax Exemptions Relating to Specific Events Held in Indiana and Organized by Certain Organizations and their Affiliates Updated to include the specific affiliates of the NBA for next year’s All-Star Game.

Income Tax Information Bulletin

Notice Number Title Update
032 General Information on County Income Taxes Minor correction: missing period at the end of a paragraph.
88A Taxation of Nonresident Professional Athletes and Entertainers Minor correction: title incorrectly included “team members.”

Sales Tax Information Bulletin

Notice Number Title Update
029 ​​Sales of Food Updated to remove the section on vending machines, which was incorrectly included in the prior version.
079 Application of Indiana Sales Tax to Purchases Covered by Medicare and/or Medicaid Updated to correct Example #5 (Medicare Part B was referenced instead of Part A).
094 Bundled and Unitary Transactions Minor correction: referenced a “section” instead of a paragraph in the bulletin.

The Department is also deleting the following documents:

Income Tax Information Bulletin

Notice Number Title Update
112 Income Tax Credit for Property Tax Paid by a For Profit Hospital No longer necessary.

Sales Tax Information Bulletin

Notice Number Title Update
077 Sales Tax Returns Filed Monthly if the Retail Merchant Is Remitting by Electronic Funds Transfer No longer necessary.

Departmental Notice

Bulletin Number Title Update
27 Sales Tax Collection Allowance For Retailers and Remitters of Gasoline Use Tax Incorporated Into STIB 83 (“Gasoline Use Tax”)
34 Reinstatement of E-85 Sales Tax Deduction Out of statute
35 E-85 Sales Tax Deduction Repealed Out of statute
38 Marion County Admissions Tax and Marion County Supplemental Auto Rental Excise Tax Out of statute

Check out our Tax Library for other Information Bulletins and Departmental Notices.