A Hit (assisted living factility) and a few Misses (office, manufacturing, lodge space) with 2013 Indiana Property Tax Exemption Appeals

A Hit (assisted living factility) and a few Misses (office, manufacturing, lodge space) with 2013 Indiana Property Tax Exemption Appeals

Indiana offers several property tax exemptions, but the most common - and the most contested - is the exemption for (among other things) charitable, educational  and religious purposes permitted by Indiana Code § 6-1.1-10-16.  To qualify its real and/or personal property for the exemption, a taxpayer must meet a … [Read more...]

Ohio Use Tax – Preparing to Make Hay While the Sun Shines Results in Exemption of Farm Equipment

Ohio Use Tax – Preparing to Make Hay While the Sun Shines Results in Exemption of Farm Equipment

In Reichenbach v. Testa (Jun. 28, 2013), the Ohio Board of Tax Appeals considered the appeal of a Farmer who was assessed use tax relating to his purchase of a tractor and backhoe in March 2007.  Upon purchasing the equipment, the Farmer provided an exemption certificate to the vendor on grounds the equipment … [Read more...]

Medical Devices Delivering Saline in Washington State Hospitals Don’t Deliver Exemptions from Sales and Use Tax

Medical Devices Delivering Saline in Washington State Hospitals Don’t Deliver Exemptions from Sales and Use Tax

On June 27, 2013, the Washington Department of Revenue ruled that several medical devices used to deliver saline were subject to sales and use tax.  Hospitals purchased the medical devices and other items from vendors that did not charge sales tax.  And Hospitals did not remit use tax on the devices and did not … [Read more...]

2013 Legislative Update:  Revitalizing Indiana’s R&D Sales Tax Exemption

2013 Legislative Update: Revitalizing Indiana’s R&D Sales Tax Exemption

This is a guest post by my former colleague Scott Novak, SALT Senior Manager with CliftonLarsonAllen, LLP in Indianapolis.  Scott can be reached at scott.novak@cliftonlarsonallen.com. During the recently ended legislative session, the Indiana General Assembly significantly expanded the state’s sales tax … [Read more...]

Texas Supreme Court Not Playing Games, Determines Taxpayer Entitled to Claw-back Refund of Sales Tax Paid on Purchases of Stuffed Animals

Texas Supreme Court Not Playing Games, Determines Taxpayer Entitled to Claw-back Refund of Sales Tax Paid on Purchases of Stuffed Animals

Last month, the Texas Supreme Court in Combs v. Roark Amusement & Vending, L.P. was faced with a “fun” question – whether Roark, an owner of “claw” machines located in malls, grocery stores, and restaurants, was entitled to a sales tax refund for tax paid on stuffed animals used to stock the taxpayer’s … [Read more...]

Proceed with Caution, Part VII (March 2013):  Jurisdiction in Indiana Property Tax Assessment and Exemption Appeals; Filing Petitions on Time (and Proving It)

Proceed with Caution, Part VII (March 2013): Jurisdiction in Indiana Property Tax Assessment and Exemption Appeals; Filing Petitions on Time (and Proving It)

Jurisdiction … It's about Property Taxes (for the Year Under Appeal) Indiana Board had jurisdiction to consider proper application of property "tax caps."  Fred W. Heaney v. St. Joseph County Assessor, Pet. No. 71-001-08-3-5-00001 (April 19, 2012) (March 1, 2008 assessment).  The Indiana Board held that it has … [Read more...]