The INDOR published notices announcing a public comment period and hearing. Details of both notices are as follows.

PUBLIC HEARING
Under IC 4-22-2-23, notice is hereby given that on July 27, 2026, at 9:00 a.m., at 100 North Senate Avenue, Room N248, Indianapolis, Indiana, the Department of State Revenue (department) will hold a public hearing on amending rules at 45 IAC 2.2 concerning sales tax and use tax. The public may attend the department meeting in person or join by remote access at https://www.in.gov/dor/resources/legal/department-of-revenue-regular-rulemaking/.

REQUEST FOR PUBLIC COMMENT
The department is soliciting public comment on the proposed rule. Comments may be submitted in one of the following ways:

(1) By mail or common carrier to the following address:

LSA Document #24-395 Sales Tax; Use Tax
Bruce Kolb
Senior Counsel
Department of State Revenue
Indiana Government Center North
100 North Senate Avenue, Room N248
Indianapolis, IN 46204

(2) By email to bkolb@dor.in.gov. PLEASE NOTE: Email comments will not be considered part of the official written comment period unless they are sent to the address indicated in this notice.

(3) Attend scheduled public hearing.

The INDOR noted that Indiana gross retail tax, or sales tax, rules have not been revised since 1987 and are set to expire on January 1, 2027. The proposed rule changes are included in the notice of first comment period (scroll down to read the proposed rule). Article 2.2 of the Indiana Administrative Code Title 45 includes requirements and guidance for individuals, retailers, contractors, and manufacturers among affected others. The civil construction industry includes companies that operate in multiple roles while doing business including raw material supplier, manufacturer, distributor, and contractor. Each role requires knowledge of Indiana retail and use tax rules. Another critical aspect of the rule is the application of retail tax to purchase of equipment. Industry representatives should pay close attention to the exemption language in the proposed rule. Not all equipment is exempt from the retail tax. The Indiana code article 6-2.5 State Gross Retail and Taxes includes language explaining current exemptions.