Source: http://www.in.gov/legislative/iac/20131225-IR-045130549NRA.xml.html
Timestamp: 2015-01-26 22:45:14
Document Index: 122495619

Matched Legal Cases: ['§ 6', '§ 6', '§ 6', '§ 6', '§ 6', '§ 6', '§ 6']

04-20130108.LOF
Letter of Findings Number: 04-20130108
I. Sales/Use Tax–Packaging.
Authority: IC § 6-2.5-2-1; IC § 6-2.5-3-2; IC § 6-2.5-5-9; IC § 6-8.1-5-1.
Taxpayer protests the Department's proposed assessment of use tax on packaging materials.
II. Sales/Use Tax–Construction Contracts.
Authority: IC § 6-2.5-2-1; IC § 6-2.5-3-2; IC § 6-2.5-4-9; 45 IAC 2.2-3-9; 45 IAC 2.2-4-22.
Taxpayer protests the Department's refund denial on amounts paid toward certain construction contracts.
Separately, during the course of the Department's audit, Taxpayer noted that it had self-assessed use tax on transactions related to certain construction contracts. Taxpayer requested a refund on the use tax paid. Taxpayer's refund request was not granted. However, Taxpayer was not assessed on similar transactions on which Taxpayer did not self-assess use tax. A hearing was held and this Letter of Findings results. Further facts will be supplied as required below.
Taxpayer's protest is sustained to audit verification.
Taxpayer's protest is sustained subject to audit verification with regard to Issue I and denied with regard to Issue II.
DIN: 20131225-IR-045130549NRA
Composed: Jan 26,2015 5:45:29PM EST