Indiana DOR Determines Polaris Vehicle Used in Agricultural Commodities Production Partially Exempt From Sales Tax

The Indiana Department of Revenue (DOR) June 28 issued a letter ruling determining that Taxpayer was entitled to a partial sales and use tax exemption for his purchase of a Polaris vehicle because of its direct use in the production of qualifying agricultural commodities. Taxpayer, an Indiana resident, purchased a Polaris vehicle. The DOR assessed Taxpayer sales/use tax on the grounds that the vehicle wasn’t directly used in agricultural production. Taxpayer protested. The DOR noted: 1) Taxpayer established that the vehicle purchased was partially exempt from the tax; 2) Taxpayer provided information explaining the extent to which the vehicle was ...