Environmental monitoring services and cooling towers not subject to Indiana sales tax

Environmental monitoring services and cooling towers not subject to Indiana sales tax

On December 26, 2018, the Indiana Department of Revenue, in Letter of Findings No. 04-20171229, sustained Manufacturer’s protest against the assessments of sales tax against environmental monitoring services and cooling towers for the 2010 – 2012 tax years. Manufacturer challenged the assessment of sales tax for … [Read more...]

South Dakota v. Wayfair – United States Supreme Court overturns Quill and the physical presence requirement for the enforcement of sales tax collection by out-of-state sellers

South Dakota v. Wayfair – United States Supreme Court overturns Quill and the physical presence requirement for the enforcement of sales tax collection by out-of-state sellers

On June 21, 2018, the United States Supreme Court decided South Dakota v. Wayfair, Inc., No. 17-494, holding that states can require out-of-state sellers to collect and remit sales tax on goods shipped to the state, even if the seller has no physical presence in the state. In so holding, the Court overruled its … [Read more...]

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 … [Read more...]

Indiana Tax Court deep freezes sales tax exemptions for Warehouse Operator’s purchases of equipment and electricity

Indiana Tax Court deep freezes sales tax exemptions for Warehouse Operator’s purchases of equipment and electricity

In Merchandise Warehouse Co., Inc. v. Indiana Department of State Revenue (Jan. 11, 2017), the Indiana Tax Court rejected a Taxpayer’s request for a sales tax exemption for certain freezer equipment and the electricity used to power the equipment.  Taxpayer operated a food storage warehouse.  Food manufacturers … [Read more...]

Online travel company did not owe Indiana sales and innkeeper’s taxes for facilitating rental of hotel rooms

Online travel company did not owe Indiana sales and innkeeper’s taxes for facilitating rental of hotel rooms

In Orbitz LLC v. Indiana Department of State Revenue (Dec. 20, 2016), the Indiana Tax Court characterized the key issue as “whether the Department erred in issuing sales and innkeeper’s tax assessments against Orbitz based on the retail rather than the wholesale rate of Indiana hotel rooms.”  (The Court did not … [Read more...]

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, … [Read more...]