State Tax Day - Current, S.5, Indiana—Sales and Use Tax: Revised Guidance Issued on Recently Enacted Aircraft Purchase Restrictions, (May 20, 2026)

Revised guidance is issued regarding recently enacted legislation that created restrictions on the purchases of aircraft by nonresident limited liability companies, partnerships, corporations, or other closely held businesses.

Sales Tax Information Bulletin #74, Indiana Department of Revenue, May 2026, ¶404-211