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...]

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 … [Read more...]