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Indiana Tax Amnesty Program to Start in September
Indiana’s Tax Amnesty Program will begin in mid-September 2015. In a recent post, we explained Indiana’s new tax amnesty program. We have now just learned that the Indiana Department of Revenue...
View ArticleSales 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...
View ArticleIndiana Tax Court Serves a Sales Tax Exemption To Restaurant Chain for...
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...
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Online travel company did not owe Indiana sales and innkeeper’s taxes for...
Online travel company was not a retail merchant, so it did not owe Indiana sales and innkeeper’s taxes In Orbitz LLC v. Indiana Department of State Revenue (Dec. 20, 206), the Indiana Tax Court...
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Indiana Tax Court deep freezes sales tax exemptions for Warehouse Operator’s...
A frozen food warehouse operator did not qualify for sales tax exemptions because it did not produce other tangible personal property. In Merchandise Warehouse Co., Inc. v. Indiana Department of State...
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Purchases of Truck Leasing Company not exempt from Indiana Sales and Use Tax...
Public transportation exemption for sales and use tax did not apply to all “transportation-related transactions” In Schilli Leasing, Inc. v. Indiana Dep’t of State Rev., Cause No. 49T10-1306-TA-00054...
View ArticleSouth Dakota v. Wayfair – United States Supreme Court overturns Quill and the...
On June 21, 2018, the United States Supreme Court decided South Dakota v. Wayfair, Inc., No. 17-494, holding that states can require out-of-state sellers to collect and remit sales tax on goods shipped...
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Environmental monitoring services and cooling towers not subject to Indiana...
IDOR agreed that groundwater testing services and cooling towers were not subject to Indiana sales tax On December 26, 2018, the Indiana Department of Revenue, in Letter of Findings No. 04-20171229,...
View ArticleIndiana: Income Tax Filing and Payment Deadlines Extended and Sales/Use Tax...
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...
View ArticleIndiana Department of Revenue Provides Guidance for Use Tax Waiver for...
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...
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