Mixing Apples and Oranges – Vehicle Lessor can’t rely on unitary income tax principle to support public transportation sales tax exemption; Lessor owed sales tax on rentals of “bunkhouses” to related entities’ drivers

Mixing Apples and Oranges – Vehicle Lessor can’t rely on unitary income tax principle to support public transportation sales tax exemption; Lessor owed sales tax on rentals of “bunkhouses” to related entities’ drivers

Bottom falls out of Lessor’s “mixed bag” argument. Taxpayer (RentCo) was an Indiana business that leased, rented, and maintained trucks, tractors, trailers, and other specialized equipment.  RentCo was one member of a larger group of seven related businesses.  RentCo owned all of the equipment used by related … [Read more...]

Advising Pro Bono Clients on State Tax Issues:  An August 23d CLE presented by the Indiana State Bar Association

Advising Pro Bono Clients on State Tax Issues: An August 23d CLE presented by the Indiana State Bar Association

Tax practitioners (and attorneys who may want to learn more about State & Local Tax) - How can you help?   The Indiana State Bar Association is presenting a Continuing Legal Education (CLE) program next Friday August 23d that will provide an overview of Indiana tax appeals (property, income, sales/use).  You … [Read more...]

Indiana Tax Court rejects summary judgment motion in Sales and Use Tax appeal where designated evidence had “numerous infirmities”

Indiana Tax Court rejects summary judgment motion in Sales and Use Tax appeal where designated evidence had “numerous infirmities”

The Indiana Tax Court will not do a party’s work for it.   The party is responsible for walking the Court through its arguments and the evidence supporting those arguments.   In Miller Pipeline Corporation v. Indiana Department of State Revenue, Cause No. 49T10-1012-TA-64 (August 9, 2013), the Court denied Miller … [Read more...]

Indiana Department of Revenue Out of the Gates with Details on Amnesty for Unpaid Use Tax on Claimed Race Horses

Indiana Department of Revenue Out of the Gates with Details on Amnesty for Unpaid Use Tax on Claimed Race Horses

I knew we would circle back to this issue.   On June 27, 2013, my colleague Ben Blair reported in a blog post:  "Several months ago, the Indiana Department of Revenue began issuing letters of finding in cases where claimants had failed to pay the [sales / use] tax on the claiming transactions.  As improbable as it … [Read more...]

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...]

Property Tax – Indiana Board of Tax Review tackles ratio studies, short sales and foreclosures, USPAP appraisals and comparable sales

Property Tax – Indiana Board of Tax Review tackles ratio studies, short sales and foreclosures, USPAP appraisals and comparable sales

This post was contributed by Nick Alford, a summer associate at Faegre Baker Daniels working in our Indianapolis office.  Nick will be starting his third year of law school at the Maurer School of Law in Bloomington, Indiana, this fall. Assessor failed to show property wasn't the “same property” for purposes of … [Read more...]