Indiana Tax Court deep freezes sales tax exemptions for Warehouse Operator’s purchases of equipment and electricity

Indiana Tax Court deep freezes sales tax exemptions for Warehouse Operator’s purchases of equipment and electricity

In Merchandise Warehouse Co., Inc. v. Indiana Department of State Revenue (Jan. 11, 2017), the Indiana Tax Court rejected a Taxpayer’s request for a sales tax exemption for certain freezer equipment and the electricity used to power the equipment.  Taxpayer operated a food storage warehouse.  Food …

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Online travel company did not owe Indiana sales and innkeeper’s taxes for facilitating rental of hotel rooms

Online travel company did not owe Indiana sales and innkeeper’s taxes for facilitating rental of hotel rooms

In Orbitz LLC v. Indiana Department of State Revenue (Dec. 20, 206), the Indiana Tax Court characterized the key issue as “whether the Department erred in issuing sales and innkeeper’s tax assessments against Orbitz based on the retail rather than the wholesale rate of Indiana hotel rooms.”  (The Court did …

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Indiana Tax Court reverses classification of an apartment complex’s common area, modifying application of the 2% v. 3% tax caps

Indiana Tax Court reverses classification of an apartment complex’s common area, modifying application of the 2% v. 3% tax caps

The Tax Court in Hamilton Square Investment, LLC v Hamilton County Assessor (Oct. 5, 2016) explained, “Indiana’s property tax caps provide taxpayers with credits against their Indiana property tax liabilities” and the “amount of a credit depends on, among other things, a property’s classification (e.g., …

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Indiana Tax Court declines to dismiss property tax appeal where Trust failed to timely file administrative record

Indiana Tax Court declines to dismiss property tax appeal where Trust failed to timely file administrative record

On December 30, 2016, in Lake County Trust Co., Trust No. 6 (Flowers for Heaven, Inc.) v. St. Joseph County Assessor, the Indiana Tax Court allowed a property tax appeal to move forward on the merits, even though the Trust failed to timely file a copy of the certified administrative record with the Court.  Tax …

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Indiana Tax Court affirms assessment reductions for retail property used as CVS

Indiana Tax Court affirms assessment reductions for retail property used as CVS

In Monroe County Assessor v. SCP 2007-C-26-002, LLC a/k/a CVS 3195-02 (Nov. 4, 2016), the Indiana Tax Court affirmed the 2009 – 2013 assessment reductions of a 13,000 square foot retail store operated as a CVS.  During the administrative appeal before the Indiana Board of Tax Review, both parties presented …

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Indiana Revenue Forecast & Road Funding – Two Information Briefs from the Indiana Fiscal Policy Institute

Indiana Revenue Forecast & Road Funding – Two Information Briefs from the Indiana Fiscal Policy Institute

  The Indiana Fiscal Policy Institute this month released two informational briefs on topics that will be tackled by the Indiana General Assembly in its upcoming legislative session, where the legislature will craft a new two-year budget for the State.  On December 15th, the Institute …

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