Source: http://www.in.gov/legislative/iac/20130925-IR-045130435NRA.xml.html
Timestamp: 2016-04-29 12:07:20
Document Index: 792011617

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

04-20130193.LOF
Letter of Findings Number: 04-20130193
For Tax Years 2010-2011
I. Use Tax– Car Crusher.
Authority: IC § 6-2.5-2-1; IC § 6-2.5-3-2; IC § 6-2.5-5-45.8; IC § 6-8.1-5-1; 45 IAC 2.2-3-4.
Taxpayer protests imposition of use tax on the purchase of a car crusher.
Taxpayer is an Indiana business. As the result of an audit, the Indiana Department of Revenue ("Department") determined that Taxpayer had not paid sales tax on some taxable purchases of tangible personal property during the tax years 2010 and 2011. The Department therefore issued proposed assessments for use tax and interest. Taxpayer protests the imposition of a portion of these proposed assessments. An administrative hearing was held and this Letter of Finding results. Further Facts will be supplied as necessary.
Taxpayer protests the imposition of use tax on a car crusher. Taxpayer states that the car crusher is used for recycling purposes and is therefore exempt. The Department notes that the burden of proving a proposed assessment wrong rests with the person against whom the proposed assessment is made, as provided by IC § 6-8.1-5-1(c).
Taxpayer protests that it is occupationally engaged as a recycler and that the car crusher is used for recycling. Taxpayer therefore believes that its purchase of the car crusher was exempt from taxes under IC § 6-2.5-5-45.8. The Department notes that this statute was not in effect until January 1, 2012 and that Taxpayer purchased the car crusher in tax year 2010. Therefore the statute to which Taxpayer has referred was not in existence when the car crusher was purchased and is not applicable to that purchase. As a result the Taxpayer has not met its burden to prove proposed assessments wrong, as provided by IC § 6-8.1-5-1(c).
DIN: 20130925-IR-045130435NRA
Composed: Apr 29,2016 8:07:20AM EDT