Note Regarding Tax Policy Directives
Effective December 2023, the Tax Policy Division eliminated all Tax Policy Directives, a category of guidance document that provided general tax information. A few active Tax Policy Directives were incorporated into Information Bulletins. The rest of the active Directives were eliminated entirely. The table below explains the changes to all Tax Policy Directives and will be maintained on this page for reference purposes.
| Number | Title | Summary | Renumbering or Retitling |
|---|---|---|---|
| 1 | Statutes of Limitations for Filing Claims for Refunds and for Assessing Taxes | Provided the department’s interpretation of IC 6-8.1-5-2 (“Time limitation on issuance of proposed assessment; extension; erroneous refunds”) and IC 6-8.1-9-1(a) (“Filing of claim; time limitation”). | Deleted 12/2023. Will be Incorporated into General Tax Information Bulletin 100 (“Claim for Refund Procedures”) |
| 2 | Limited Liability Companies | Advised the public whether DOR will classify LLCs as a corporation or a partnership for state tax purposes. | Deleted 12/2023 |
| 3 | Sales and Use Tax Refund Claims | Explained DOR's interpretation of the statutory time limit for filing a claim for refund for an overpayment of sales or use tax paid to a vendor by a customer. | Deleted 09/1994 |
| 4 | Refund Claims Documentation | Explained DOR’s policy for accepting properly filed claims for refund | Deleted 06/2011 |
| 5 | Withholding on Nonresident Individual Partners and Shareholders Who Are Domiciled in a Reverse Credit State | Explained situations wherein withholding of taxes is not required, even though it would seem to be required by statute. | Deleted 12/2023. Incorporated into Income Tax Information Bulletin 72 (“S Corporation, Trust, and Partnership Mandate to File a Composite Return on Behalf of Nonresident Shareholders and Partners”) |
| 6 | Apportionment Computation for Unitary Businesses | Provided guidance on computing apportionment for unitary businesses. | Deleted 12/2023. Incorporated into Income Tax Information Bulletin 12 (“Corporate Income Tax Overview”) |
| 7 | Consolidated Returns | Concerned the effective date of Income Tax Information Bulletin #23 as published in 1994 or 1995 | Deleted 11/2002 |
| 8 | Application of Sales and Use Tax to Demonstrator Automobiles | Provided an interpretation of the Indiana Sales and Use Tax as it applies to the use of demonstrator automobiles, both new and used | Deleted 12/2014. Replaced by Sales Tax Information Bulletin 28S (“Sales of Motor Vehicles and Trailers”) |
| 9 | Departmental Rulings | Provided information on the procedure for requesting a revenue ruling, as well as the length of time one can rely on it. | Deleted 12/2023 |
| 10 | Electronic Filing of Documents | Defined the general administrative, procedural, and technical framework for allowing alternative signature methods and record keeping methods for any document authorized for electronic filing. | Deleted 12/2023 |