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 Serves a Sales Tax Exemption To Restaurant Chain for Electricity Used to Warm Food

Indiana Tax Court Serves a Sales Tax Exemption To Restaurant Chain for Electricity Used to Warm Food

Electricity used by Qdoba Mexican Restaurants to keep food warm before final preparation and sale was found exempt from sales tax by the Indiana Tax Court.  On June 23, 2015, the Indiana Tax Court in Aztec Partners, LLC v. Indiana Department of State Revenue granted the refund claims filed by Aztec Partners, LLC, … [Read more...]

Sales Tax Class Actions Raise Red Flags For Retailers

Sales Tax Class Actions Raise Red Flags For Retailers

The following post was originally published by Law360 on May 7, 2015.  Since this post's original publication, additional lawsuits relating to sales tax collection practices, discounts, and "instant rebates" have been filed in California and elsewhere. A slew of recent class actions have retailers and other … [Read more...]