Would’ve, Could’ve, but Didn’t – No Nexus for Taxpayer but related Sci-Fi Gaming Company would have been hit with Indiana income tax and sales tax says Department of Revenue

Right theory, wrong taxpayer – at least according to the Indiana Department of Revenue in a letter of findings (a final determination of a taxpayer's protest of a proposed assessment) released in February.  In the ruling, a limited liability company (called generically the "Entity") escaped its proposed …

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