Indiana Tax Court affirms rejection of Tenant’s claims that Assessor improperly included value of land in taxable leasehold interest

Indiana Tax Court affirms rejection of Tenant’s claims that Assessor improperly included value of land in taxable leasehold interest

Name: Square 74 Associates LLC v. Marion County Assessor Date Issued: December 3, 2019 Property Type: 7-story 209,888 square foot public parking garage with 31,000 square feet of first floor retail consisting of five tenant suites Tax Years: 2008 – 2011 Point of Interest: Where a lease failed to … [Read more...]

Indiana Department of Revenue Provides Guidance for Use Tax Waiver for Donations to Fight COVID-19

Indiana Department of Revenue Provides Guidance for Use Tax Waiver for Donations to Fight COVID-19

As a follow up to Governor Holcomb’s March 19, 2020, Executive Order 20-05, the Indiana Department of Revenue has provided additional guidance regarding the types of items that may be eligible for a use tax waiver if they are donated to fight the COVID-19 pandemic, as well as the process for obtaining the … [Read more...]

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...]

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...]

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...]