Seller of Medical Equipment had Standing to bring Sales Tax Refund Claim and was not required to pursue Appeal as a Class Action

Today, the Indiana Tax Court issued an Order denying the Indiana Department of Revenue's motion to dismiss a Taxpayer's appeal challenging the Department's denial of a sales and use tax refund claim.  The Order can be viewed here: http://1.usa.gov/LTJefr.  Taxpayer, Fresenius USA Marketing, Inc. … [Read more...]

The Indy 500 is over, but off the track Indiana supports racing with sales tax exemptions

On Sunday, Dario Franchitti took his third checkered flag at the Brickyard and became the tenth driver to win at least three Indy 500s – a fantastic finish to the "Greatest Spectacle In Racing." Indiana loves racing and supports the business of motor sports in part through sales tax exemptions … [Read more...]

Aviation Taxation in Indiana, Part I: Department of Revenue Bulletin Outlines Sales and Use Tax Exemptions Relating to Aircraft Repairs

Indiana has long been recognized as the “cross roads” of America, but one day it may also be known as the “cross runways” of the nation.  The State of Indiana is promoting the growth of its aircraft repair industry through sales and use tax exemptions, and it is considering further expansion of exemptions for … [Read more...]

Sunny Days May Mean Property Tax Savings for Hoosiers Installing Solar Power Devices starting in 2012

As the City of Indianapolis gears up for 96th running of the Indianapolis 500 on Sunday, with the temperature possibly reaching into the 90s, it strikes me as an appropriate moment to discuss how Hoosier property owners can turn the summer sun into future property tax savings with a newly added … [Read more...]

Department of Revenue barks up the wrong tree: Indiana Supreme Court lets stand Tax Court’s order voiding Department of Revenue’s jeopardy assessments for income and sales tax in “puppy mill” case

On May 15, 2012, the Indiana Supreme Court took the unusual step of vacating its order granting review of the Tax Court's decisions in Garwood v. Indiana Department of State Revenue.  After conducting an oral argument (see http://bit.ly/K0vJID), the Supreme Court issued its order (see http://1.usa.gov/L8OtXF) … [Read more...]

Ousted! “League Commissioner” ejects affiliated companies from Taxpayer’s consolidated income tax reporting team due to insufficient Indiana “on-court” presence (or Nexus)

The Indiana Department of Revenue (in the spirit of this posting, the “League Commissioner” or just “Commissioner”) determined that two affiliated companies should not have been on the same team as the Indiana Taxpayer and removed them from the Taxpayer’s consolidated income tax … [Read more...]