The Indiana Tax Court has denied the state’s motion to dismiss a mother and daughter’s challenge to the jeopardy tax assessments made against them after the state found they didn’t pay taxes on their sales of puppies.
An owner of leased property must prove it possesses an exempt purpose separate and distinct from the exempt purpose of its lessee to be entitled to statutory exemption, ruled the Indiana Supreme Court in a decision reversing the Indiana Tax Court.
The Indiana Supreme Court has accepted two cases, one involving how public safety officials notify the driving public about icy road conditions and a second case delving into what state law requires when it comes to property tax changing land annexations.
A probate court incorrectly allowed an estate to deduct three farm-related expenses from its inheritance tax return, but affirmed the deduction of the remaining nine in question, the Indiana Tax Court ruled Tuesday.
These days, it feels as though Uncle Sam is laughing at estate planning and wealth transfer attorneys.
The Supreme Court today ruled that a contribution by a parent corporation to the capital of its subsidiary is not automatically excluded from Indiana use tax.
The Indiana Court of Appeals released an opinion today dealing with a topic that gives many homeowners headaches – property taxes.
In an issue of first impression, the Indiana Tax Court decided housing owned by a non-profit that receives governmental subsidies to rent to low- and moderate-income people at below-market rates is not property used for a charitable purpose.
In an opinion handed down March 6, the Indiana Supreme Court had to decide whether a previous ruling barred the Indiana Department of Revenue from raising new contentions in support of a different method of allocation of income to the state.
The Indiana Supreme Court was split today in its ruling on whether a hotel was entitled to a sales tax exemption on utilities it purchased during 2004 and 2005.
The Department of State Revenue erred when it concluded certain money collected from customers of a small, rural telecommunications company were subject to Indiana's utility receipts tax, the Indiana Tax Court ruled Thursday.
The Indiana Tax Court granted a petition for rehearing to clarify its ruling that a Hamilton County property qualified for a charitable/religious exemption. The Tax Court also denied rehearing a St. Joseph County case that claimed the decision in that case should be reconsidered based on the original ruling in the Hamilton County case.
The Indiana Court of Appeals ruled in favor of a woman in two separate cases involving the purchase of her property at tax sales in Franklin County after determining she received insufficient notice of the sales.
In a matter of first impression, the Indiana Tax Court has ruled that a bank didn't need to have a physical presence in the state to be subject to Indiana's Financial Institutions Tax.