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Indiana Department of Revenue

DOR > Tax Library  > Commissioner's Directives Commissioner's Directives

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Number Title Rev. Date 
4 Collection of Tax From Transient Merchants 07/05
5 Enforcement of the Income Tax Liability Incurred by Nonresident Athletes and Entertainers 11/11
13 Claim for Refund Procedures 06/12
14 Financial Institutions Tax 07/14
16 New or Replacement Tires on Vehicles 09/05
17 Deleted 08/20/14 - Form Specifications Required By Software Developers in Order to Meet State Approval
Refer to Departmental Notice #4
18 Utility Receipts Tax 10/14
19 Federal Bonus Depreciation Deduction as Applied to Indiana Adjusted Gross Income 08/03
21 Streamlined Sales Tax Agreement Provisions 07/14
23  Delivery and Installation Charges Subject to Indiana Sales and Use Tax
(Supercedes Commissioner’s Directive #22 issued January 2004)
07/13
24 Elimination of Form ST-136A, Indiana Out-of-State Purchaser’s
Sales Tax Exemption Affidavit
07/04
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
07/04
26 Confidentiality of Taxpayer Information 08/14
27 Seller Registration, Methods of Remittance, Certified Service Providers, and the Taxability Matrix 08/11
28 Amnesty Provisions for Sellers Registering to Collect Indiana Sales Tax under the Streamlined Sales Tax Program 09/06
29 Prohibition of Multiple Tax Credits for Same Investments 09/14
30 Local Food and Beverage Taxes 10/13
31 Fireworks Public Safety Fee 06/06
32 Utility Services Use Tax 05/08
33 Changes in the Collection Process and Protest of Tax Liabilities 08/11
34 Excess Tax Payments Procedure for Refund and Payment of Interest 01/07
35 Taxation of Indiana Residents with Pass Through Income from Another State 01/07
37 Dishonored Check Penalty Provisions 10/13
38 Refunds to Pass-through Entities and Taxation of Shareholders/ Partners/Members 10/09
39 Enhanced Prepaid Wireless Telecommunications Service Charge 07/14
40 2011 Legislation Affecting Indiana Adjusted Gross Income 09/11
41 Taxability of Products Transferred Electronically 10/11
42 Indiana Tax Exemption Relating to the National Football League and Its Affiliates 12/11
43 Other Tobacco Products Tax 07/14
44 2012 Legislative Changes to Inheritance Tax 04/12
45 Repeal of the Inheritance Tax, Estate Tax, and Generation Skipping Tax 07/13
47 Amnesty for Unpaid Use Tax on Claimed Race Horses 08/13
49 Aviation Fuel Excise Tax 07/13
50 Sales of Compressed Natural Gas (CNG) and Liquefied Natural Gas (LNG) 01/14
51 Tax Withholding for Race Teams 07/14
52 Disaster Recovery Tax Exemptions 07/14

List of suspended or deleted Commissioner's Directives