Indiana Administrative Code Title 45 - DEPARTMENT OF STATE REVENUE
Here’s an enhanced overview of Indiana Administrative Code – Title 45: Department of State Revenue, including its structure and major Articles and Rules:
📘 Title 45 — Department of State Revenue
Overall Purpose:
Title 45 contains rules set by Indiana’s Department of State Revenue concerning various state tax types, including income, sales/use, adjusted gross income, inheritance, and tax administration.
Major Articles & Status
Article 1 – Gross Income Tax
• Contains rules (45 IAC 1‑1) related to gross income tax—most provisions now repealed, marking it largely obsolete (regulations.justia.com, d363m0o6saf7np.cloudfront.net).
Article 1.1 – Gross Income Tax (Repealed)
• Entire article formally repealed (regulations.justia.com, d363m0o6saf7np.cloudfront.net).
Article 2 – Sales and Use Tax (Repealed)
• Earlier version of sales/use tax rules—now repealed (regulations.justia.com).
Article 2.1 – Sales and Use Tax (Repealed)
• Transitional remnants, now repealed (regulations.justia.com).
Article 2.2 – Sales and Use Tax (Active)
• Current, key rules 45 IAC 2.2‑1 through 2.2‑10 covering:
Definitions
State gross retail tax
Use tax
Retail transactions
Exemptions
Filing returns, remittances, refunds
Motor fuel tax collection
Registration (e.g., retail merchant certificates)
Enforcement, penalties, and miscellaneous matters (regulations.justia.com).
Article 3 – Adjusted Gross Income (Repealed)
• Original adjusted gross income tax rules repealed (regulations.justia.com).
Article 3.1 – Adjusted Gross Income Tax (Active)
• Effective rules for AGI tax under 45 IAC 3.1‑1 to 3.1‑4 (regulations.justia.com, law.cornell.edu).
Article 4 – Inheritance Tax (Repealed)
• Older inheritance tax rules repealed (regulations.justia.com).
Article 4.1 – Death Taxation (Active)
• Active rules on deceased estates, inheritance/death taxes (though not detailed above).
Article 5 – Intangibles Tax (Repealed)
• Former intangible asset tax rules repealed (regulations.justia.com).
Higher Articles:
• Includes Article 15 – Tax Administration & General Provisions (rules on assessments, registration, compliance)—e.g., Rule 45 IAC 15‑5 on assessments (casetext.com).
🔍 Spotlight: Article 2.2 – Sales & Use Tax
This is the most active section governing:
Definitions (who’s a “retail merchant,” what’s taxable)
State Gross Retail Tax – collection on most retail transactions (d363m0o6saf7np.cloudfront.net, law.cornell.edu)
Use Tax – applies to untaxed purchases used in Indiana
Registration – requires a Retail Merchant Certificate prior to conducting retail activity in Indiana (regulations.justia.com)
Enforcement – penalties, audits, refunds
📄 Access & More Information
To view the full, official text of Title 45 and its Rules and Sections, visit:
IAR P (Indiana Administrative Rules) – Accessible authoritative version (inrules.elaws.us, iar.iga.in.gov)
Justia / Cornell Law – Helpful references and specifics
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