Indiana: Income Tax Filing and Payment Deadlines Extended and Sales/Use Tax Relief for Certain Donations

Indiana: Income Tax Filing and Payment Deadlines Extended and Sales/Use Tax Relief for Certain Donations

Executive Order 20-05 issued by Indiana Governor Eric Holcomb includes extensions of filing deadlines for corporate and individual taxpayers, as well as sales and use tax relief for certain items donated to help combat the COVID-19 pandemic.

Specifically, the Executive Order says that corporate tax returns and payments, including estimated payments, that were originally due on April 15 or 20 are now due on July 15, and corporate returns and payments originally due by May 15 are now due by August 17. The Department also extended the deadline for individual returns and payments, including estimated payments, from April 15 to July 15.

The Executive Order also provides that, subject to Department of Revenue approval, manufacturers donating medicine, medical supplies, or other goods “in furtherance of fighting the COVID-19 pandemic” won’t be subject to use tax on those items. In addition, groups and organizations other than manufacturers that donate these items won’t have to pay use tax on them if sales tax hasn’t already been paid. And, in either instance, the donations will not amount to a retail transaction subject to sales or use tax. Notably, such donations will not entitle the donor to a refund of sales or use tax that it already has paid.

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