Indiana – Commissioner to Testify Before U.S. Senate Finance Committee

Salt Report 3581 –  Indiana Department of Revenue Commissioner Mike Alley will testify before the U.S. Senate Committee on Finance on the topic “Tax Schemes and Scams During the 2015 Filing Season” on Thursday, March 12, 2015 at 10:00 a.m.. Further Continue reading Indiana – Commissioner to Testify Before U.S. Senate Finance Committee

Indiana – Updated Guidance On Sales Of Compressed Natural Gas and Liquefied Natural Gas

SALT Report 3532 – The Indiana Department of Revenue has changed the definition of “special fuel” and added a definition for “natural gas products” to the sales and use tax Commissioner’s Directive #50.  The sales and use tax directive covers Continue reading Indiana – Updated Guidance On Sales Of Compressed Natural Gas and Liquefied Natural Gas

Indiana – Gasoline Use Tax Rate For November Announced

SALT Report 3511 – The state of Indiana has announced it’s calculation of the use tax rate for gasoline for the period from November 1, 2014 to November 30, 2014. 710 (state average retail price per gallon) x .07 (state Continue reading Indiana – Gasoline Use Tax Rate For November Announced

Indiana – Department’s Audit Assessment Contrary To Prior Audits

SALT Report 3506 – An Indiana corporation who had been previously audited, was issued an assesment for  use tax and interest due for purchases on which sales tax had not been paid and use tax had not been remitted for Continue reading Indiana – Department’s Audit Assessment Contrary To Prior Audits

Indiana – Department Of Revenue’s Clarksville District Office Relocates

SALT Report 3497 – The Indiana Department of Revenue is relocating it’s Clarksville district office on October 1, 2014.  Services will be limited on October 1st while the move is in progress.  All taxpayer services are expected to resume October Continue reading Indiana – Department Of Revenue’s Clarksville District Office Relocates

Indiana – Offering Free Income Tax Filing For Certain Taxpayers

SALT Report 3234 – The Indiana Department of Revenue is collaborating with participating vendors and the IRS in offering free income tax filing via their online website for certain taxpayers with an AGI below $58,000.  The program is called “Infreefile”. Continue reading Indiana – Offering Free Income Tax Filing For Certain Taxpayers

Indiana – Click-Through, Affiliate Nexus Bill Introduced (Senate Bill 269)

SALT Report 3221–Senate Bill 269 introduced on January 13, 2014, and authored by Senator Broden, adds to the definition of a retail merchant engaged in business in Indiana to include arrangements with any person, other than a common carrier, to Continue reading Indiana – Click-Through, Affiliate Nexus Bill Introduced (Senate Bill 269)

Indiana – Limitation on Exemptions for Agricultural Equipment

SALT Report 3190 – The Indiana Department of Revenue published a Letter or Findings (LOF) in October 2013.  The taxpayer, a land owner who purchased a tractor was not entitled to an agricultural exemption for use tax even though “he Continue reading Indiana – Limitation on Exemptions for Agricultural Equipment

Indiana –Responsible Officer Held Liable for Assessed Sales Tax

SALT Report 3152 – Indiana Letter of Findings No. 04-201301143 dated October 30, 2013 – The president of a company asserted that he was not involved in the day to day operations of the business and that he had delegated Continue reading Indiana –Responsible Officer Held Liable for Assessed Sales Tax

Indiana – Local Food and Beverage Taxes Updated

SALT Report 3134  – The Indiana Department of Revenue has updated its directive on local food and beverage taxes with a statement that “aside from nonsubstantive, technical changes, this version of the directive has been changed from the previous version Continue reading Indiana – Local Food and Beverage Taxes Updated