The Indiana Department of Revenue (DOR) May 24 determined in a letter ruling that Taxpayer was eligible for a refund of sales and use tax, penalties, interest, and collection costs. Taxpayer was the former operator of a local marina and boating club. The DOR conducted a compliance review of the boating club and concluded that Taxpayer and the club owed food and beverage tax, penalties, interest, and other charges. Taxpayer protested, contending that it wasn’t engaged in the sale of food, and presented documentary evidence. Taxpayer also explained that the marina was sold to another party. The DOR conducted a ...
