Indiana DOR Determines Engineering Company Entitled to Sales Tax Refund on Exempt Electric Utility Purchases

The Indiana Department of Revenue (DOR) May 3 determined in a letter ruling that Taxpayer, an engineering and manufacturing company, was entitled to an additional sales and use tax refund on the purchase of exempt electric utilities. Taxpayer submitted a gross retail tax refund request on the grounds that the electricity measured through a specific meter was used for exempt purposes. The DOR partly granted the tax refund, claiming that certain invoices provided for the meter weren’t legible and couldn’t be reviewed and verified. Taxpayer protested and provided legible copies of the disputed invoices. The DOR found that Taxpayer had ...