Indiana DOR Updates Sales Tax Bulletin on Vehicles, Targets Out-of-State Evasion

The Indiana Department of Revenue (DOR) issued a sales tax bulletin, replacing the April 2023 version and providing updated guidance on the application of sales tax to motor vehicles and trailers. The bulletin incorporates changes from Senate Enrolled Act 243 (2026), which created new restrictions on purchases by nonresident business entities, and establishes enhanced tax evasion prevention measures targeting out-of-state entities organized in states without sales tax. Under the new rules, vehicles purchased by out-of-state LLCs, partnerships, or corporations from non-sales-tax states are presumed to be subject to tax evasion if any member or officer is an Indiana resident, with ...