State Tax Day - Current, S.4, Indiana—Sales and Use Tax: Updated Guidance Issued on Recently Enacted Motor Vehicle Purchase Restrictions, (May 20, 2026)

Updated guidance is issued regarding recently enacted legislation that provides restrictions on the purchases of motor vehicles by nonresident limited liability companies, partnerships, corporations, or other closely held businesses.

Sales Tax Information Bulletin #84, Indiana Department of Revenue, May 2026, ¶404-210