Indiana Tax Amnesty Program to Start in September

Indiana Tax Amnesty Program to Start in September

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 … [Read more...]

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 … [Read more...]

Avoiding ‘Deja Vu 2’ In High Court CSX Tax Case

Avoiding ‘Deja Vu 2’ In High Court CSX Tax Case

The following post was originally published by Law360 on December 18, 2014. The oral arguments before the U.S. Supreme Court last week in Alabama Department of Revenue v. CSX Transportation Inc. found the justices seeking a manageable way to evaluate whether a state tax statute is discriminatory while also … [Read more...]

Deregulate Local Government for Economic Growth:  Streamlining Local Option Income Taxes and Other Reforms Can Unleash Indiana’s Cities and Towns

Deregulate Local Government for Economic Growth: Streamlining Local Option Income Taxes and Other Reforms Can Unleash Indiana’s Cities and Towns

Indiana’s leaders have worked diligently over the past ten years to improve the climate for business.  Taxes have been capped, cut, and eliminated.  Out of date laws have been repealed or reformed, and new regulations have been stopped.  This pruning, along with smart investments and other reforms, has yielded … [Read more...]

Supreme Court grants certiorari to two state tax cases

Supreme Court grants certiorari to two state tax cases

On July 1, 2014, the Supreme Court granted certiorari to two state tax cases, just one day after denying certiorari in the Mississippi Equifax case.  The two cases, which will be heard during the Court's October 2014 term, are: Direct Marketing Association v. Brohl.  This challenge to Colorado’s use tax … [Read more...]

New Indiana statute effective July 1st allows non-residents to pay home state’s lower sales tax rate on vehicle purchases

Indiana has a 7% sales tax rate.  Earlier this year, the Indiana General Assembly passed a new statute, Indiana Code 6-2.5-2-3, which allows non-residents to purchase vehicles from Indiana dealers and pay the (typically lower) sales tax rate applicable in the non-resident’s jurisdiction.  To pay the lower rate, … [Read more...]