Indiana DOR Determines Out-of-State Industrial Supply Retailer’s Sales and Use Tax Refund Request Was Timely

The Indiana Department of Revenue (DOR) Jan. 3 determined in a letter ruling that Taxpayer was entitled to a sales and use tax refund. Taxpayer, an out-of-state industrial supply retailer, regularly remitted sales tax to Indiana. Taxpayer filed an amended return in July 2022 for the sales tax period ending June 30, 2019, requesting a refund. The DOR denied Taxpayer’s returns as untimely filed. Taxpayer protested, claiming that some of its June 2019 sales tax payments should be refunded. The DOR noted: 1) the statutory limitation period is the later of three years after the return due date or the ...