Understanding Indiana’s Updated Sales Tax Rules for Not-for-Profits

Over the last few years, legislative changes in Indiana have affected sales tax compliance for not-for-profit organizations, impacting how they conduct transactions and manage tax responsibilities. In response, the Indiana Department of Revenue recently published its administrative guidance related to the legislative changes from 2022 and 2023.

In this on-demand webinar, we walk through the department’s latest guidance in Sales Tax Information Bulletins 10 and 20 and their implications for not-for-profits and organizations conducting business with them.

The on-demand webinar covers key features of the new bulletins, including:

• Qualified Nonprofit Classification Chart: A detailed chart on how IRC 501(c) classifications affect qualified status in Indiana
• Additional Examples: New examples describing how economic nexus thresholds and tax bases apply to certain events, auctions, and ticket sales with taxable items
• Reminders:
  • Marketplace Facilitator Obligations: Third-party platforms managing payments for auctions and events in Indiana
  • County Food and Beverage Tax: Guidance on collection and remittance responsibilities for not-for-profits