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 …
Indiana Tax Amnesty Program to Start in September
May 29, 2015 Leave a Comment
In a recent post, we explained Indiana’s new tax amnesty program. We have now just learned that the Indiana Department of Revenue (Department) may soon be announcing that the eight-week tax amnesty program will start in mid-September 2015. The Department will be publishing emergency regulations soon to provide …
New Tax Amnesty Opportunity for Indiana Business Taxpayers
May 22, 2015 Leave a Comment
On May 7, 2015, Indiana Governor Mike Pence signed into law P.L. 213, which establishes a tax amnesty program that might give business taxpayers with concerns about Indiana tax reporting a great opportunity to settle any outstanding or potentially outstanding tax liabilities with the Indiana Department of Revenue …