Indiana: Income Tax Filing and Payment Deadlines Extended and Sales/Use Tax Relief for Certain Donations

Indiana: Income Tax Filing and Payment Deadlines Extended and Sales/Use Tax Relief for Certain Donations

Executive Order 20-05 issued by Indiana Governor Eric Holcomb includes extensions of filing deadlines for corporate and individual taxpayers, as well as sales and use tax relief for certain items donated to help combat the COVID-19 pandemic. Specifically, the Executive Order says that corporate tax returns and … [Read more...]

Indiana Revenue Forecast & Road Funding – Two Information Briefs from the Indiana Fiscal Policy Institute

Indiana Revenue Forecast & Road Funding – Two Information Briefs from the Indiana Fiscal Policy Institute

  The Indiana Fiscal Policy Institute this month released two informational briefs on topics that will be tackled by the Indiana General Assembly in its upcoming legislative session, where the legislature will craft a new two-year budget for the State.  On December 15th, the Institute released "Indiana … [Read more...]

Indiana Tax Court declines to bring hammer down on Taxpayer who failed to timely respond to Request for Admissions in Income Tax appeal

Indiana Tax Court declines to bring hammer down on Taxpayer who failed to timely respond to Request for Admissions in Income Tax appeal

On September 23, 2016, an Indiana taxpayer escaped dismissal of its income tax appeal when the Tax Court allowed it to withdraw harmful deemed admissions.  Thor Industries challenged the 2008 to 2010 adjusted gross income tax assessments by the Indiana Department of Revenue, filing an appeal with the Indiana Tax … [Read more...]

Hundreds of Objections Later, Indiana Tax Court Awards Attorney’s Fees in Income Tax Appeal; Court Dismisses Untimely Assessment but Declines to Hold Taxpayer was Professional Gambler

Hundreds of Objections Later, Indiana Tax Court Awards Attorney’s Fees in Income Tax Appeal; Court Dismisses Untimely Assessment but Declines to Hold Taxpayer was Professional Gambler

In two opinions issued March 7, 2016, the Indiana Tax Court dealt another hand in the (seemingly never-ending) discovery dispute between Gambler Nick Popovich and the Department of Revenue, awarding Popovich $24,963 and the Department $5,175.25 in attorney’s fees. For background on the appeal, review my prior … [Read more...]

Wynne is a Win for Corporate Taxpayers

Wynne is a Win for Corporate Taxpayers

On May 18, 2015, the U.S. Supreme Court decided Comptroller of the Treasury of Maryland v. Wynne, No. 13-485, holding that the absence of a credit against the local portion of the state’s personal income tax scheme was an unconstitutional violation of the Commerce Clause. This decision is significant because it … [Read more...]

New Tax Amnesty Opportunity for Indiana Business Taxpayers

New Tax Amnesty Opportunity for Indiana Business Taxpayers

On May 7, 2015, Indiana Governor Mike Pence signed into law P.L. 213, which establishes a tax amnesty program that might give business taxpayers with concerns about Indiana tax reporting a great opportunity to settle any outstanding or potentially outstanding tax liabilities with the Indiana Department of Revenue … [Read more...]