Indiana DOR Denies Full Sales Tax Refund on Vehicle Transported, Titled Outside State

The Indiana Department of Revenue (DOR) June 28 determined in a letter ruling that Taxpayer, a Missouri resident, wasn’t entitled to a full refund of Indiana sales and use tax paid on his vehicle purchased from an Indiana dealership. Taxpayer paid 7 percent sales tax to the dealership and again paid Missouri state and local sales tax when titling the vehicle in Missouri. Taxpayer claimed a refund of the Indiana sales tax. The DOR explained that Taxpayer was entitled to a portion of the Indiana tax paid because the dealership should have collected the Indiana sales tax at the 4.225 ...