Indiana DOR Denies Sales Tax Refund Claim From Surgical Services, Ambulatory Health Care Provider

The Indiana Department of Revenue (DOR) issued a final order denying a sales and use tax refund claim from a surgical services and ambulatory health care provider. The provider had argued that its purchases and use of tangible personal property were exempt from Indiana sales and use tax, and thus it was entitled to a refund. However, the Department held that the provider was not entitled to an additional refund under IC 6-2.5-5-8(b) because its supporting documentation failed to demonstrate that it quoted the selling price of any items in question separately from the charge for professional service and those ...