As a result, the following Commissioner’s Directives have been deleted and replaced by new Sales Tax Information Bulletins: #90, #91, #92, and #93, respectively:
- Commissioner’s Directive #21 (Streamlined Sales Tax Agreement Provisions)
- Commissioner’s Directive #27 (Seller Registration, Methods of Remittance, Certified Service Providers, and the Taxability Matrix)
- Commissioner’s Directive #23 (Delivery and Installation Charges Subject to Indiana Sales and Use Tax)
- Commissioner’s Directive #41 (Taxability of Products Transferred Electronically)
The content within the new Sales Tax Information Bulletins is substantially the same as before.
Additionally, the following have been reissued to remove and replace references to Commissioner’s Directives:
- Sales Tax Information Bulletin #7 (Application of Sales Tax to Meals and Banquets)
- Sales Tax Information Bulletin #8 (Application of Sales Tax to the Sale, Lease, or Use of Computer Hardware, Computer Software, and Digital Goods)
- Sales Tax Information Bulletin #15 (Sales Tax Exemption for Indiana Sales Tax on Special Fuels Sold Through Stationary Metered Pumps)
- Sales Tax Information Bulletin #34 (Sales Tax Application to Photography)
The remaining content remains unchanged.
A historical table explaining the changes to all Commissioner’s Directives can be found on DOR’s website at https://www.in.gov/dor/3617.htm.