Indiana DOR Updates Sales Tax Exemptions for Aircraft Repairs, Nonresident Purchases

The Indiana Department of Revenue (DOR) issued a sales tax information bulletin, replacing the previous April 2026 version, to provide updated guidance on sales and use tax exemptions for aircraft being repaired or remanufactured in Indiana. The bulletin incorporates provisions from Senate Enrolled Act 243 (2026) that establish anti-evasion restrictions targeting aircraft purchases by nonresident entities organized in states without sales tax when Indiana residents are involved as members, partners, or officers. Aircraft transactions qualify for Indiana sales tax exemption when four conditions are met: the purchaser is a nonresident, the aircraft is transported outside Indiana within 30 days after ...