On June 21, 2018, the United States Supreme Court decided South Dakota v. Wayfair, Inc., No. 17-494, holding that states can require out-of-state sellers to collect and remit sales tax on goods shipped to the state, even if the seller has no physical presence in the state. In so holding, the Court overruled its …
Purchases of Truck Leasing Company not exempt from Indiana Sales and Use Tax under Public Transportation Exemption
September 5, 2017 Leave a Comment
In Schilli Leasing, Inc. v. Indiana Dep’t of State Rev., Cause No. 49T10-1306-TA-00054 (Aug. 31, 2017), the Indiana Tax Court denied the public transportation exemption from sales and use tax for purchases of a truck leasing company. The Leasing Company acquired vehicles which it then leased to …
Indiana Tax Court deep freezes sales tax exemptions for Warehouse Operator’s purchases of equipment and electricity
January 19, 2017 Leave a Comment
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 …
Online travel company did not owe Indiana sales and innkeeper’s taxes for facilitating rental of hotel rooms
January 9, 2017 Leave a Comment
In Orbitz LLC v. Indiana Department of State Revenue (Dec. 20, 2016), 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 …
Indiana Tax Court Serves a Sales Tax Exemption To Restaurant Chain for Electricity Used to Warm Food
August 25, 2015 Leave a Comment
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, …
Sales Tax Class Actions Raise Red Flags For Retailers
June 9, 2015 Leave a Comment
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 …