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Wednesday, October 31, 2012

Ind. Decisions - One today from Tax Court

In Wendt, LLP v. Indiana Department of State Revenue, a 15-page opinion, Judge Wentworth writes:

This case concerns the applicability of Indiana’s public transportation sales and use tax exemption to purchases of a licensed common carrier. The Indiana Department of State Revenue determined that just a portion of Wendt LLP’s 2001 through 2004 purchases of tangible personal property were entitled to the public transportation exemption. The Court affirms in part and reverses in part. * * *

The issue before the Court is whether Wendt’s purchases of tangible personal property were predominantly used in providing public transportation and thus exempt under the public transportation exemption for the years at issue. * * *

Wendt claims the property at issue is entitled to exemption because it is predominantly used or consumed within its integrated public transportation process, while the Department counters that none of the property at issue is exempt because it is not directly used to furnish public transportation.

Posted by Marcia Oddi on October 31, 2012 01:55 PM
Posted to Ind. Tax Ct. Decisions