Note Regarding Commissioner’s Directives
Effective December 2019, the Tax Policy Division eliminated all Commissioner’s Directives, a category of guidance documents that provided general tax information. Most active Commissioner’s Directives were converted into a new category of document called General Tax Information Bulletins. Others were converted into new documents within existing document categories, combined with existing bulletins, or eliminated entirely. The table below explains the changes to all Commissioner’s Directives and will be maintained on this page for reference purposes.| Number | Title | Renumbering or Retitling Information |
|---|---|---|
| 1 | Non-Acquiescence in Gross Tax Court Decision | Deleted in the 1970’s |
| 2 | Taxation of Indiana Destination Sales Under the Gross Income Tax Act | Deleted 05/2004 |
| 3 | Departmental Rulings | Deleted 07/1995 |
| 4 | Collection of Tax From Transient Merchants | Deleted 12/2019. Replaced by General Tax Information Bulletin 102 |
| 5 | Enforcement of the Income Tax Liability Incurred by Nonresident Athletes and Entertainers | Deleted 12/2019. Replaced by Income Tax Information Bulletin 88A |
| 6 | Disclosure of Information Concerning Not-For-Profit Organizations | Deleted 04/2008 |
| 7 | Confidentiality Provisions | Deleted 08/2004 |
| 8 | Administrative Procedure in the Indiana Department of Revenue |
Suspended 02/2003. Deleted 12/2019. |
| 9 | Information Available From the Indiana Department of Revenue | Deleted 10/2002 |
| 10 | Indiana's Position on U.S. Supreme Court Decision In Container Corp. of America v. Franchise Tax Board | Deleted 08/1994 |
| 11 | Prepayment of Sales Tax on Gasoline | Deleted 05/2004 |
| 12 | Prepayment of Sales Tax on Gasoline | Deleted 05/2004 |
| 13 | Claim for Refund Procedures | Deleted 12/2019. Replaced by General Tax Information Bulletin 100 |
| 14 | Financial Institutions Tax | Deleted 12/2019. Replaced by General Tax Information Bulletin 200 |
| 15 | Violations of the Charity Gaming Statute (IC 4-32) | Deleted 08/2006 |
| 16 | New or Replacement Tires on Vehicles | Deleted 12/2019. Replaced by General Tax Information Bulletin 208 |
| 17 | Form Specifications Required By Software Developers in Order to Meet State Approval | Deleted 08/2014 |
| 18 | Utility Receipts Tax | Deleted 12/2019. Replaced by General Tax Information Bulletin 201 |
| 19 | Federal Bonus Depreciation Deduction as Applied to Indiana Adjusted Gross Income (Now Information Bulletin 118) | Deleted 12/2019. Replaced by Income Tax Information Bulletin 118 |
| 20 | Complimentary Rooms and Lodgings Provided by Innkeepers | Deleted 04/2004 |
| 21 | Streamlined Sales Tax Agreement Provisions | Deleted 12/2019. Replaced by Sales Tax Information Bulletin 90 |
| 22 | Delivery and Installation Charges Subject to Indiana Sales and Use Tax | Deleted 08/2013 |
| 23 | Delivery and Installation Charges Subject to Indiana Sales and Use Tax | Deleted 12/2019. Replaced by Sales Tax Information Bulletin 92 |
| 24 | Elimination of Form ST-136A, Indiana Out-of-State Purchaser’s Sales Tax Exemption Affidavit | Deleted 12/2019 |
| 25 | Elimination of Form ST-137, Certificate of Exemption for an Out-of- State Delivery of Motor Vehicle, Manufactured Home, Aircraft, Watercraft or Trailer to be Registered and/or Titled Outside the State of Indiana | Deleted 12/2019 |
| 26 | Confidentiality of Taxpayer Information | Deleted 12/2019. Replaced by General Tax Information Bulletin 103 |
| 27 | Seller Registration, Methods of Remittance, Certified Service Providers, and the Taxability Matrix | Deleted 12/2019. Replaced by Sales Tax Information Bulletin 91 |
| 28 | Amnesty Provisions for Sellers Registering to Collect Indiana Sales Tax under the Streamlined Sales Tax Program | Deleted 12/2019. Replaced by Deleted |
| 29 | Prohibition of Multiple Tax Credits for Same Investments | Deleted 12/2019. Combined with Income Tax Information Bulletin 59 |
| 30 | Local Food and Beverage Taxes | Deleted 12/2019. Replaced by General Tax Information Bulletin 203 |
| 31 | Fireworks Public Safety Fee | Deleted 12/2019. Replaced by General Tax Information Bulletin 209 |
| 32 | Utility Services Use Tax | Deleted 12/2019. Replaced by General Tax Information Bulletin 202 |
| 33 | Changes in the Collection Process and Protest of Tax Liabilities | Deleted 12/2019 |
| 34 | Excess Tax Payments Procedure for Refund and Payment of Interest | Deleted 12/2019. Replaced by General Tax Information Bulletin 101 |
| 35 | Taxation of Indiana Residents with Pass Through Income from Another State | Deleted 12/2019 |
| 36 | Media Production Expenditure Income Tax Credit and Sales Tax Exemption for Tangible Personal Property | Deleted 03/2012 |
| 37 | Dishonored Check Penalty Provisions | Deleted 12/2019. Replaced by General Tax Information Bulletin 104 |
| 38 | Refunds to Pass-through Entities and Taxation of Shareholders/ Partners/Members | Deleted 12/2019 |
| 39 | Enhanced Prepaid Wireless Telecommunications Service Charge | Deleted 12/2019. Replaced by General Tax Information Bulletin 210 |
| 40 | 2011 Legislation Affecting Indiana Adjusted Gross Income | Deleted 12/2019 |
| 41 | Taxability of Products Transferred Electronically | Deleted 12/2019. Replaced by Sales Tax Information Bulletin 93 |
| 42 | Indiana Tax Exemption Relating to the National Football League and Its Affiliates | Deleted 07/2018. Combined with Commissioner’s Directive 54. |
| 43 | Other Tobacco Products Tax | Deleted 12/2019. Replaced by General Tax Information Bulletin 206 |
| 44 | 2012 Legislative Changes to Inheritance Tax | Deleted 12/2019 |
| 45 | Repeal of the Inheritance Tax, Estate Tax, and Generation Skipping Tax | Deleted 12/2019. Replaced by Departmental Notice 44 |
| 47 | Amnesty for Unpaid Use Tax on Claimed Race Horses | Deleted 12/2019 |
| 49 | Aviation Fuel Excise Tax | Deleted 12/2019. Replaced by General Tax Information Bulletin 207 |
| 50 | Sales of Compressed Natural Gas (CNG) and Liquefied Natural Gas (LNG) | Deleted 12/2019. Replaced by General Tax Information Bulletin 300 |
| 51 | Tax Withholding for Race Teams | Deleted 12/2019. Replaced by Income Tax Information Bulletin 88B |
| 52 | Disaster Recovery Tax Exemptions | Deleted 12/2019. Replaced by General Tax Information Bulletin 302 |
| 54 | Indiana Tax Exemptions Relating to Specific Events Held in Indiana and Organized by Certain Organizations and their Affiliates | Deleted 12/2019. Replaced by General Tax Information Bulletin 304 |
| 55 | Transportation Network Companies | Deleted 12/2019. Replaced by General Tax Information Bulletin 301 |
| 56 | Public Hearings Required to Find Evidence to Support the Revocation of a Registered Retail Merchant's Certificate ("RRMC") | Deleted 12/2019. Replaced by General Tax Information Bulletin 105 |
| 57 | Comptroller of Maryland v. Wynne and Indiana Department of Revenue Treatment of Claims Based on That Case | Deleted 11/2017. Replaced by Income Tax Information Bulletin 115 |
| 58 | Corporate Income Tax Return Due Dates After Change in Federal Due Dates | Deleted 12/2019. Replaced by General Tax Information Bulletin 303 |
| 59 | Motor Carrier Fuel Tax Rate | Deleted 12/2019. Replaced by General Tax Information Bulletin 305 |
| 60 | Heavy Equipment Rental Excise Tax | Deleted 12/2019. Replaced by General Tax Information Bulletin 211 |
Note: The following Commissioner’s Directives were never published: 46, 48, and 53.