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State & Local Tax Blog by Faegre Baker Daniels

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    On July 27, 2012, the Indiana Department of Revenue ruled on the application of the industrial sales tax exemption to equipment intended to be used within or incorporated into a Solar Energy Plant.  The Taxpayer (Solar Farm) proposed to develop, construct and install a solar plant to be used to generate electricity and asked the [...]

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    My colleague Fenton D. Strickland, see http://www.faegrebd.com/fenton-strickland, prepared this post. In separate letters of findings handed down by the Indiana Department of Revenue in September, the Department rejected one taxpayer’s claim that purchases of equipment were exempt from sales and use tax under the manufacturing exemption and granted the exemption to the other. Indiana Code [...]

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    On October 30th, the Indiana Tax Court in Wendt LLP v. Indiana Department of State Revenue, Cause No. 02T10-0701-TA-2, held that certain purchases by Wendt, a licensed common carrier headquartered in Wabash, Indiana, qualified for the public transportation exemption (Ind. Code § 6-2.5-5-27) from sales and use tax, thereby partially reversing the Department’s final determinations. [...]

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    In Miller Pipeline Company v. Indiana Department of Revenue, Cause No. 49T10-1012-TA-64 (December 7, 2012), the Tax Court rejected another attempt by the Department to cut short a taxpayer’s day in court.  Miller Pipeline is a contractor engaged in the installation, removal, and repair of underground gas, water, and sewer pipelines.  The sequence of events [...]

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    An aircraft owner avoided Indiana use tax by arguing that its aircraft had never been used in Indiana because the aircraft had crashed outside the state, was never repaired, and had not been flown into the state. The use tax is “imposed on the storage, use, or consumption of tangible personal property in Indiana if [...]

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    Letter of Findings 04-20110564 and 04-20120271, released Wednesday by the Indiana Department of Revenue, involved a taxpayer (“Auto”) engaged in the business of leasing vehicles.  Auto would contract with a customer (“Customer”) to lease a vehicle for a set period of time, after which Auto would typically sell the vehicle either to the Customer under [...]

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    Producer of dry milled corn products claimed it used magnets in its production process The Indiana Department of Revenue assessed use tax against a producer of dry milled corn products for its purchases of industrial magnets.  Producer claimed the magnets were exempt from sales and use tax because they were used in its corn mill production [...]

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    Last month, the Texas Supreme Court in Combs v. Roark Amusement & Vending, L.P. was faced with a “fun” question – whether Roark, an owner of “claw” machines located in malls, grocery stores, and restaurants, was entitled to a sales tax refund for tax paid on stuffed animals used to stock the taxpayer’s machines?  Roark [...]

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    The Indiana General Assembly passed two exemptions in its recently concluded session that will advance the State’s aviation industry.  The legislature passed a new exemption for aircraft repair parts.  The exemption, which is codified at Ind. Code 6-2.5-5-46, takes effect July 1, 2013, and provides: (a) Transactions involving tangible personal property (including materials, parts, equipment, [...]

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    This is a guest post by my former colleague Scott Novak, SALT Senior Manager with CliftonLarsonAllen, LLP in Indianapolis.  Scott can be reached at scott.novak@cliftonlarsonallen.com. During the recently ended legislative session, the Indiana General Assembly significantly expanded the state’s sales tax exemption for property purchased for use in R&D activities.  Although certainly well-intentioned, the R&D exemption [...]

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    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 price of a horse, [...]

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    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 charge [...]

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    In Reichenbach v. Testa (Jun. 28, 2013), the Ohio Board of Tax Appeals considered the appeal of a Farmer who was assessed use tax relating to his purchase of a tractor and backhoe in March 2007.  Upon purchasing the equipment, the Farmer provided an exemption certificate to the vendor on grounds the equipment would be used in farming.  [...]

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    On July 16th, the Supreme Court of Missouri in PF Golf, LLC v. Director of Revenue ruled that a Golf Club owed no sales tax on golf cart rentals.  The Golf Club paid sales tax on the golf carts when it purchased them.  It required customers to pay for and use a golf cart, except those [...]

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    While I’m not a hunter, I imagine that Wyoming is a hunter’s paradise, attracting not only hunters from near and far but also taxidermist to preserve game trophies.  The Merriam-Webster online dictionary describes “taxidermy” as “the art of preparing, stuffing, and mounting the skins of animals and especially vertebrates.”   Taxidermy services are taxable in Wyoming, and [...]

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    Following is a link to a post by Sylvia Dion, CPA, Founder and Managing Member of the tax consulting firm, PrietoDion Consulting Partners LLC and creator of The State and Local Tax “Buzz” blog.  Sylvia examines issues concerning the adoption by the Massachusetts legislature (and passed over the Governor’s veto) of a controversial new tax on computer design and software modification [...]

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    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 [...]

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    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 Pipeline’s summary judgment motion because it [...]

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    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 will receive 6 hours of CLE credit, and the cost is [...]

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    In a blow to opponents of Colorado’s expansive sales and use tax regime, the Tenth Circuit reversed the decision of the district court in Direct Marketing Association v. Huber and dismissed the trade group’s case against Colorado’s reporting and notice requirements for e-commerce vendors outside of Colorado.  In Direct Marketing Association v. Brohl  (August 20, [...]

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