No bargaining leaves a bad taste:  Indiana Tax Court rejects use tax refund for programmable cards operating restaurant’s wine sampling equipment

No bargaining leaves a bad taste: Indiana Tax Court rejects use tax refund for programmable cards operating restaurant’s wine sampling equipment

In Tannins of Indianapolis, LLC v. Indiana Department of State Revenue, Pet. No. 49T10-1303-SC-45 (March 31, 2014), Taxpayer (“Tastings”) sought a refund of use tax under the purchase for resale exemption, Ind. Code § 6-2.5-5-8, regarding the 2009, 2010, and 2011 purchases of programmable cards that operate …

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Indiana Legislation Protects Military Personnel From Property Tax Increases During Deployment

Indiana Legislation Protects Military Personnel From Property Tax Increases During Deployment

The following is from a news release issued today by Faegre Baker Daniels that can be viewed here. Senate Enrolled Act 367, signed by Indiana Gov. Mike Pence on March 26, includes a provision to prevent active duty military personnel from experiencing substantial and burdensome increases in property tax bills …

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The Eagles have not Landed an Indiana Property Tax Exemption for Lodge

The Eagles have not Landed an Indiana Property Tax Exemption for Lodge

On March 18, 2014, the Indiana Tax Court clipped the wings of the Fraternal Order of Eagles #3988, affirming the denial of a property tax exemption for its lodge in Mooresville as of the March 1, 2006 assessment date.  In Fraternal Order of Eagles #3988, Inc. v. Morgan County Property Tax Assessment Board of …

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Proceed with Caution, Part XIII (March 2014): Legislature expands Indiana’s burden of proof statute for property tax appeals

Proceed with Caution, Part XIII (March 2014): Legislature expands Indiana’s burden of proof statute for property tax appeals

The Indiana General Assembly last week passed legislation amending the burden of proof statute in property tax appeals.  The statute, Ind. Code § 6-1.1-15-17.2, assigns the burden of proof to the assessor where the disputed property’s assessment has increased by more than 5% over the prior year’s value.  …

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Is a Professional Licensing Fee a Tax in Illinois? We’ll Need a Taxpayer with Standing to Find Out.

Is a Professional Licensing Fee a Tax in Illinois? We’ll Need a Taxpayer with Standing to Find Out.

In Illinois Association of Realtors v. Stermer, et al. (Feb. 7, 2014), a trade association representing 40,000 Illinois real estate professionals challenged the state’s transfer of monies from the Real Estate License Administrative Fund into the state’s general revenue fund.  The statute authorizing the …

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Indiana Property Tax Exemptions (January 2014) – New exemption for property leased to State; Early Childhood School 100% exempt; School of Dance, Union Hall taxable

Indiana Property Tax Exemptions (January 2014) – New exemption for property leased to State; Early Childhood School 100% exempt; School of Dance, Union Hall taxable

New law exempts property leased to State agencies.  Effective January 1st, Indiana Code § 6-1.1-10-2(b) exempts real property leased to a state agency if the lease requires the agency to reimburse the owner for property taxes paid.  Moreover, if "a state agency leases less than all of a parcel of real …

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