December Tax Bulletin Available Now

Indiana Department of Revenue - Tax Bulletin - corkboard calendar with sticky notes

December 2023

Successor Liability

Effective Jan. 1, 2024, when a business owner sells more than 50% of their business’s tangible personal property to another person (a successor), the successor will be liable for the seller’s past due sales, use, county innkeeper’s, and food and beverage taxes. 

A Notice of Transfer in Bulk must be filed with DOR at least 45 days prior to the transfer or sale of tangible personal property of the business. 

Visit the Successor Liability webpage to find the Notice of Transfer in Bulk form or learn more with the Successor in Liability FAQs.

Information Bulletins &
Departmental Notices

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

Helpful Resources

Updated Individual Income Tax Webpage

Tax season is almost here, and we’ve updated our Individual Income Tax webpage for your convenience. As we continue to provide easy access to valuable information, tax practitioners may also refer to the updated Tax Practitioner FAQs for answers to practitioner-related questions.

DOR is Hiring


Visit for information on competitive benefits such as affordable health care, retirement plans, generous paid leave and career development opportunities, then search for Department of Revenue openings.

Holiday Schedule

All DOR offices will be closed on the dates shown below.

Offices are closed Jan 1 and 15