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...]

Taxpayers Going Hoarse Opposing Indiana Sales and Use Tax from Claiming Races

Taxpayers Going Hoarse Opposing Indiana Sales and Use Tax from Claiming Races

State tax audits often come in waves. When a revenue department notices one business that has been overlooked, the business's competitors often find auditors knocking at the barn door.  In Indiana, one of the areas of recent focus has been so-called claiming races. Claiming races are a method of determining the … [Read more...]

Proceed With Caution, Part X (June 2013):  Assessor should “vigorously” defend or settle property tax assessments; burden-shifting update; continuance denied; PTABOA loses authority; limits on exemption appeals; Assessor’s “specious” argument on filing deadline

Proceed With Caution, Part X (June 2013): Assessor should “vigorously” defend or settle property tax assessments; burden-shifting update; continuance denied; PTABOA loses authority; limits on exemption appeals; Assessor’s “specious” argument on filing deadline

Indiana Board admonishes assessor for wasting its time; Owner failed to offer evidence of prior year's assessment, so burden of proof didn't shift.  Skish v. Lake County Assessor, Pet. No. 45-004-06-1-5-0001 to -0003 (April 4, 2013) (March 1, 2006 assessment date) [Small Claims docket].  In this appeal of three … [Read more...]

In two opinions, Indiana Tax Court affirms property tax assessments of commercial land and manufactured home community

In two opinions, Indiana Tax Court affirms property tax assessments of commercial land and manufactured home community

Tax Court upholds application of 100% influence factor to commercial land; Court refuses to consider newly raised arguments In Kooshtard Property VIII, LLC v. Shelby County Assessor, Cause No. 49T10-1011-TA-58 (April 29, 2013), the Tax Court affirms the Indiana Board of Tax Review’s final determination upholding … [Read more...]

Proceed with Caution, Part IX (May 2013):  Indiana Board remains neutral; Affidavit is hearsay; Board threatens to disqualify “local government representative”; Update on 5% burden-shifting rule; New issues in small claims appeals prohibited

Proceed with Caution, Part IX (May 2013): Indiana Board remains neutral; Affidavit is hearsay; Board threatens to disqualify “local government representative”; Update on 5% burden-shifting rule; New issues in small claims appeals prohibited

In battle of appraisals with “significant weaknesses,” Indiana Board refuses to make the case for either party.   Engler v. Washington County Assessor, Pet. No. 88-009-11-1-5-00002 (March 21, 2013) (March 1, 2011 assessment).  Owner challenged the assessment of a single family residence on 93.66 acres that … [Read more...]

Indiana Assessor’s Sales Ratio Study Prepared for Mass Appraisal Failed to Prove Lakefront Property’s Individual Value for Property Tax Purposes

Indiana Assessor’s Sales Ratio Study Prepared for Mass Appraisal Failed to Prove Lakefront Property’s Individual Value for Property Tax Purposes

In Turoski v. White County Assessor, Pet. No. 91-010-10-1-5-00006 (March 5, 2013) (March 1, 2010 assessment), the Assessor failed to prove that her valuation for the Owner’s residential lakefront property was correct based on a sales ratio study prepared for mass appraisal purposes.  The property’s assessment had … [Read more...]