Department of Revenue barks up the wrong tree (again):  Indiana Tax Court allows claim for compensatory damages to proceed

Department of Revenue barks up the wrong tree (again): Indiana Tax Court allows claim for compensatory damages to proceed

  In its final ruling of 2014, the Indiana Tax Court held that the Department of Revenue could not wrongly confiscate a taxpayer’s inventory, sell the inventory for pennies on the dollar, and avoid a refund by arguing the Court lacked jurisdiction to hear the claim.  The Court in Garwood v. Indiana … [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...]

There’s One for You, Nineteen for Me – Ideas for the better investment of State & Local taxes in Indiana

There’s One for You, Nineteen for Me – Ideas for the better investment of State & Local taxes in Indiana

  There’s a fair amount of talk lately about cutting taxes, instituting new taxes, and simplifying taxes in Indiana. All this is healthy debate, but we also need to focus on the distribution of our tax dollars. Here are some ideas that should help us invest more where it counts: The business … [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...]

Repair Service or Manufacturing?  Tax Court finds that grinding and calibrating work rolls used by Mills was manufacturing supporting application of Indiana’s industrial sales and use tax exemptions.

Repair Service or Manufacturing? Tax Court finds that grinding and calibrating work rolls used by Mills was manufacturing supporting application of Indiana’s industrial sales and use tax exemptions.

Indiana allows an exemption from sales and use tax for items directly used or consumed in the direct production of tangible personal property.  The Indiana Tax Court last month concluded that a Taxpayer’s grinding and calibrating of work rolls used by mills was manufacturing – not simply repair work.  In Hoosier … [Read more...]

No bargaining leaves a bad taste:  Indiana Tax Court rejects use tax refund for programmable cards operating restaurant’s wine sampling equipment

No bargaining leaves a bad taste: Indiana Tax Court rejects use tax refund for programmable cards operating restaurant’s wine sampling equipment

In Tannins of Indianapolis, LLC v. Indiana Department of State Revenue, Pet. No. 49T10-1303-SC-45 (March 31, 2014), Taxpayer (“Tastings”) sought a refund of use tax under the purchase for resale exemption, Ind. Code § 6-2.5-5-8, regarding the 2009, 2010, and 2011 purchases of programmable cards that operate its … [Read more...]