Indiana Supreme Court holds that captive reinsurers failed to prove that they were “doing business” in Indiana and thus “subject to” premiums tax

My colleague Benjamin Blair co-authored this post. Ordinarily, when a court rules in a tax appeal that the taxpayer was not doing business in the state, the taxpayer celebrates a hard-fought victory.  But "ordinary" was not on the docket today with the Indiana Supreme Court's ruling in Indiana Department … [Read more...]

Indiana Department of Revenue will give at least 30 days notice for a seller to file its sales tax returns, if the seller is registered under the SSUTA and has no legal requirement to register with Indiana

The Indiana Department of Revenue has published Sales Tax Information Bulletin No. 80 (June 2012) - Assessment of Retail Sales Tax Liability for Certain Sellers Registered Under the Streamlined Sales and Use Tax Agreement (SSUTA), see http://1.usa.gov/MGjFyg.  This represents one of the first … [Read more...]

Indiana Tax Court dismisses real property tax appeal due to taxpayers’ failure to timely file the agency record, where agency issued sufficient notice and taxpayers’ “own inaction” was not “excusable neglect.”

Indiana Tax Court Rule 3(E) requires the appealing party to request a certified copy of the agency record from the Indiana Board of Tax Review within thirty days of filing the petition.  And the rule further directs:  "The petitioner shall transmit a certified copy of the record to the Tax Court within … [Read more...]

Appraisals were “hearsay” and could not, standing alone, support reduction in home’s assessed value

In Thiry v. Dearborn County Assessor, Pet. No. 15-020-10-1-5-0001 (May 17, 2012) [Small Claims Docket], the Indiana Board of Tax Review considered the assessor's objection to the admission of the homeowners' two appraisals as "hearsay." See http://1.usa.gov/MEQgB3.  Indiana Rule of Evidence … [Read more...]

No joke? Providing “mirth” insufficient to support property tax exemption for fraternal group

"Mirth is God’s medicine. Everybody ought to bathe in it." - Henry Ward Beecher Laughter may be the best medicine, but apparently it is not the best prescription for a property tax exemption.  The Indiana Board of Tax Review denied an exemption for property used to promote "mirth" … [Read more...]

Tangle over the Tango: Dance & Gymnastics School owned by S Corporation and leased to non-profit found 100% exempt from property tax.

Property tax appeals often feel like a dance between the taxpayer and assessor, and in a January 2012 decision the parties went toe-to-toe over whether a dance and gymnastics studio qualified for a 100% exemption.  In Herrick Investments, Inc. v. Marion County Assessor, Petition No. 49-500-08-2-8-00001 (Ind. … [Read more...]