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Indiana Gives Cool Reception to Refrigerator Exemption Claim |
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After an audit and a statistical sampling to estimate
purchases subject to use tax, an Indiana taxpayer that
produced food products filed a protest that resulted in an
administrative hearing that focused on refrigeration
equipment. One piece of refrigeration equipment was used to
cool items during production and was considered by the Indiana DOR
to be used in an exempt manner... |
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Storage Tank Brings Weighty Decision in Indiana |
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A manufacturer of bathroom vanity tops in Indiana filed a
protest to an audit assessment for the use tax on the purchase
of a weighing device that was built into a resin storage tank.
Since the heated tank held resin temporarily after delivery to
the production facility, the issue raised was whether or not
the weighing device in the tank was part of an integrated
production process... |
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Sales Tax Exemption Deleted for Software Purchase in Texas |
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After a sales and use tax audit, a Texas taxpayer asked for a
redetermination of an assessment made by the Texas Comptroller
of Public Accounts on the purchase of software by claiming
that the software was designed and created exclusively for the
taxpayer. When such software is sold in Texas, the programmer
is considered to have provided a non-taxable service... |
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Pennsylvania Court Wraps Up Pallet Rental Issue |
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A Pennsylvania manufacturer protested a sales and use tax
assessment on the rental and use of its wooden pallets from CHEP
USA. The Pennsylvania DOR and the Board of Appeals concluded
that the pallets are taxable returnable containers, but the
taxpayer asserted that the pallets were non-taxable wrapping
supplies... |
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Additional Stories |
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