Sales & Use Tax Regulations

Proposed Regulations

None at this time.

Recently Adopted or Amended Regulations

Rule 560-12-2-.117 High-Technology Data Center Equipment  (effective 02-06-2024)

Rule 560-12-2-.118 Digital Goods

Published Regulations 

Sales and Use Tax Regulations 

Fees & Excise Taxes Regulations (other than Alcohol and Tobacco)