Indiana Tax Court Serves a Sales Tax Exemption To Restaurant Chain for Electricity Used to Warm Food

Indiana Tax Court Serves a Sales Tax Exemption To Restaurant Chain for Electricity Used to Warm Food

Electricity used by Qdoba Mexican Restaurants to keep food warm before final preparation and sale was found exempt from sales tax by the Indiana Tax Court.  On June 23, 2015, the Indiana Tax Court in Aztec Partners, LLC v. Indiana Department of State Revenue granted the refund claims filed by Aztec Partners, LLC, …

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Tax Court refuses to reweigh the evidence, affirming the Indiana Board of Tax Review’s final determinations of land value for a gas station and convenience store

Tax Court refuses to reweigh the evidence, affirming the Indiana Board of Tax Review’s final determinations of land value for a gas station and convenience store

In a pair of related decisions issued July 2, 2015, the Indiana Tax Court once again emphasized that it will not reweigh the evidence on appeal from the final determinations of the Indiana Board of Tax Review. Assessor's appraisal is more persuasive for 2010 assessment.  In Kooshtard Property I, LLC, v. Monroe …

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Tax Court shifts burden of proof to Assessor but upholds commercial land assessment based on application of the Indiana Guidelines

Tax Court shifts burden of proof to Assessor but upholds commercial land assessment based on application of the Indiana Guidelines

In Peters v. Boone County Assessor (May 14, 2015), Taxpayers challenged the assessment of land supporting an office building for the March 1, 2010 assessment date.  The land was .16 acre, but the Assessor previously had only assessed one-half of the lot.  Assessing the entire lot doubled the land’s …

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The Assessment of Common Area Land:  Indiana Tax Court rejects Taxpayers’ Appeals, General Assembly creates a new exemption

The Assessment of Common Area Land: Indiana Tax Court rejects Taxpayers’ Appeals, General Assembly creates a new exemption

Indiana allows taxpayers to correct certain property tax assessment mistakes using a Form 133 Petition for Correction of an Error.  In Muir Woods, Inc. v. Marion County Assessor (June 18, 2015), the Indiana Tax Court held that Taxpayers could not use a Form 133 Petition to correct the assessments of their common …

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Sales Tax Class Actions Raise Red Flags For Retailers

Sales Tax Class Actions Raise Red Flags For Retailers

The following post was originally published by Law360 on May 7, 2015.  Since this post's original publication, additional lawsuits relating to sales tax collection practices, discounts, and "instant rebates" have been filed in California and elsewhere. A slew of recent class actions have retailers and other …

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Wynne is a Win for Corporate Taxpayers

Wynne is a Win for Corporate Taxpayers

On May 18, 2015, the U.S. Supreme Court decided Comptroller of the Treasury of Maryland v. Wynne, No. 13-485, holding that the absence of a credit against the local portion of the state’s personal income tax scheme was an unconstitutional violation of the Commerce Clause. This decision is significant because it …

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