Sales & Use Tax Regulations

Proposed Regulations

Notice SUT-2025-003  (PDF, 501.35 KB)

Notice SUT-2025-002  (PDF, 765.75 KB)

 

Recently Adopted or Amended Regulations

Rule 560-12-2-.117 High-Technology Data Center Equipment  (PDF, 149.34 KB)  (effective 02-06-2024)

Rule 560-12-2-.118 Digital Goods  (PDF, 98.91 KB)

Rule 560-12-2-.107 Computer Equipment  (PDF, 87.08 KB)

 

Published Regulations 

Sales and Use Tax Regulations 

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