Purchases of Truck Leasing Company not exempt from Indiana Sales and Use Tax under Public Transportation Exemption

Purchases of Truck Leasing Company not exempt from Indiana Sales and Use Tax under Public Transportation Exemption

  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 …

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Indiana Tax Court Serves a Sales Tax Exemption To Restaurant Chain for Electricity Used to Warm Food

Indiana Tax Court Serves a Sales Tax Exemption To Restaurant Chain for Electricity Used to Warm Food

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, …

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Sales Tax Class Actions Raise Red Flags For Retailers

Sales Tax Class Actions Raise Red Flags For Retailers

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 …

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New Tax Amnesty Opportunity for Indiana Business Taxpayers

New Tax Amnesty Opportunity for Indiana Business Taxpayers

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 …

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Supreme Court derails 4-R Act challenge to Alabama sales tax on diesel

Supreme Court derails 4-R Act challenge to Alabama sales tax on diesel

On March 4, 2015, the United States Supreme Court decided Alabama Department of Revenue v. CSX Transportation, Inc., No. 13-553, holding that a rail carrier can prove discrimination under the Railroad Revitalization and Regulation Reform Act (4-R Act), 49 U.S.C. § 11501(b)(4), which forbids states from imposing …

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No Holding Back:  United States Supreme Court unanimously rules that Tax Injunction Act does not bar suit to enjoin enforcement of Colorado use tax notice and reporting law

No Holding Back: United States Supreme Court unanimously rules that Tax Injunction Act does not bar suit to enjoin enforcement of Colorado use tax notice and reporting law

On March 3, 2015, the Supreme Court decided Direct Mktg. Ass’n. v. Brohl, No. 13-1032, holding that the Tax Injunction Act (TIA), which provides that federal district courts “shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law,” 28 U.S.C. §1341, does not bar a …

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