State Tax Day - Current, S.5, Indiana—Sales and Use Tax: Revised Guidance Issued Regarding County Innkeepers' Taxes, (Dec 4, 2025)
Indiana has issued revised guidance regarding county innkeepers' taxes. Such a tax is generally intended to be imposed on the rental of transient rooms or spaces for periods of less than 30 days in a specified establishment in the county.
Information Bulletin #204, Indiana Department of Revenue, November 2025, ¶404-184
Other References:
Explanations at ¶61-735