Indiana Tax Changes - November 2024
Week Of 11.21.2024
Indiana Tax Updates
1. Guidance on Property Tax Appeals
The Indiana Board of Tax Review has issued a nonrule policy document to assist taxpayers and practitioners with the Portal for Online Property Legal Appeal and Review (POPLAR). Key points include:
- Functionality of POPLAR:
- Allows parties to enter an appearance, file petitions electronically, and access the Board's online docket.
- Assessing officials must use POPLAR for any appeals.
- Service of Filings:
- Filings through POPLAR will serve as effective service for those who use the portal.
- Parties not using POPLAR must be served through traditional methods.
- Record Keeping:
- The Board will maintain records of all notices, orders, and rulings served electronically, which will serve as prima facie proof of service dates and circumstances.
2. Gasoline Use Tax Rate for December 2024
The Indiana Department of Revenue has set the gasoline use tax rate for the period from December 1, 2024, to December 31, 2024:
- New Tax Rate: 16.6¢ per gallon.
- Previous Rate: 17.7¢ per gallon for the period from November 1, 2024, to November 30, 2024.
- Retail Price Calculation:
- The statewide average retail price of gasoline is $2.3760 per gallon, based on prices from October 16, 2024, to November 15, 2024.
- The gasoline use tax is calculated by multiplying the retail price by the state retail tax rate of 7% and rounding to the nearest $0.001.
Week Of 11.21.2024
Indiana Property Tax—Indiana issues guidance on portal for property tax appeals.
The Indiana Board of Tax Review has issued a nonrule policy document to provide guidance for taxpayers and practitioners intending to use the Board's online docket and electronic filing system, the Portal for Online Property Legal Appeal and Review ("POPLAR"). When POPLAR is fully operational parties before the Board will be able to use the portal to enter an appearance, file a petition electronically, and access the Board's online docket. Assessing officials will be required to utilize POPLAR in any appeal before the Board. Filings through POPLAR will constitute effective service for parties who have elected to use the portal, however parties who have not entered an appearance through POPLAR must be served by traditional methods. The Board will keep a record of all notices, orders, and rulings served by electronic filing through POPLAR and this record will constitute prima facie proof of the date and circumstances of service. (Nonrule Policy Document 2024-01 Portal for Online Property Legal Appeal and Review, Indiana Board of Tax Review, 11/20/2024
Indiana Sales and Use Tax Rates—Indiana sets gasoline use tax rate for December 2024.
The gasoline use tax rate for the period December 1, 2024, through December 31, 2024, is 16.6¢ per gallon. Using the retail price of gasoline for the period from October 16, 2024, to November 15, 2024, the Indiana Department of Revenue determined that the statewide average retail price per gallon of gasoline is $2.3760. The statewide retail price per gallon of gasoline is multiplied by the state retail tax rate, 7%, and rounded to the nearest $0.001. The gasoline use tax rate for the period November 1, 2024, through November 30, 2024, is 17.7¢ per gallon. (Indiana Departmental Notice No. 2, 12/01/2024.)
Indiana Sales & Use Taxes—Indiana sets gasoline use tax rate for December 2024.
The gasoline use tax rate for the period December 1, 2024, through December 31, 2024, is 16.6¢ per gallon. Using the retail price of gasoline for the period from October 16, 2024, to November 15, 2024, the Indiana Department of Revenue determined that the statewide average retail price per gallon of gasoline is $2.3760. The statewide retail price per gallon of gasoline is multiplied by the state retail tax rate, 7%, and rounded to the nearest $0.001. The gasoline use tax rate for the period November 1, 2024, through November 30, 2024, is 17.7¢ per gallon. (Indiana Departmental Notice No. 2, 12/01/2024.)
Week Of 11.21.2024
Indiana Property Tax—Indiana issues guidance on portal for property tax appeals.
The Indiana Board of Tax Review has issued a nonrule policy document to provide guidance for taxpayers and practitioners intending to use the Board's online docket and electronic filing system, the Portal for Online Property Legal Appeal and Review ("POPLAR"). When POPLAR is fully operational parties before the Board will be able to use the portal to enter an appearance, file a petition electronically, and access the Board's online docket. Assessing officials will be required to utilize POPLAR in any appeal before the Board. Filings through POPLAR will constitute effective service for parties who have elected to use the portal, however parties who have not entered an appearance through POPLAR must be served by traditional methods. The Board will keep a record of all notices, orders, and rulings served by electronic filing through POPLAR and this record will constitute prima facie proof of the date and circumstances of service. (Nonrule Policy Document 2024-01 Portal for Online Property Legal Appeal and Review, Indiana Board of Tax Review, 11/20/2024
Indiana Sales and Use Tax Rates—Indiana sets gasoline use tax rate for December 2024.
The gasoline use tax rate for the period December 1, 2024, through December 31, 2024, is 16.6¢ per gallon. Using the retail price of gasoline for the period from October 16, 2024, to November 15, 2024, the Indiana Department of Revenue determined that the statewide average retail price per gallon of gasoline is $2.3760. The statewide retail price per gallon of gasoline is multiplied by the state retail tax rate, 7%, and rounded to the nearest $0.001. The gasoline use tax rate for the period November 1, 2024, through November 30, 2024, is 17.7¢ per gallon. (Indiana Departmental Notice No. 2, 12/01/2024.)
Indiana Sales & Use Taxes—Indiana sets gasoline use tax rate for December 2024.
The gasoline use tax rate for the period December 1, 2024, through December 31, 2024, is 16.6¢ per gallon. Using the retail price of gasoline for the period from October 16, 2024, to November 15, 2024, the Indiana Department of Revenue determined that the statewide average retail price per gallon of gasoline is $2.3760. The statewide retail price per gallon of gasoline is multiplied by the state retail tax rate, 7%, and rounded to the nearest $0.001. The gasoline use tax rate for the period November 1, 2024, through November 30, 2024, is 17.7¢ per gallon. (Indiana Departmental Notice No. 2, 12/01/2024.)