The article discusses the decision of the Indiana Tax Court on the state's Department of Revenue's (DOR) efforts to tax 100% the income of Indiana U-Haul companies (UHI). DOR assessed gross income taxes against UHI based on 10% of the rental receipts collected by the Indiana Rent...
The Indiana Department of Revenue (DOR) determined that certain items purchased by an auto parts manufacturer qualified for the state’s manufacturing exemption. Under audit, the DOR had previously assessed use tax for purchases made by the manufacturer. The taxpayer disputed ...