Indiana DOR Determines Resident’s All-Terrain Vehicle Purchase Didn’t Qualify for Agriculture Sales Tax Exemption

The Indiana Department of Revenue (DOR) June 29 determined in a letter ruling that Taxpayer, an Indiana resident, failed to substantiate that his purchase and use of an all-terrain vehicle (ATV) qualified for an agricultural sales and use tax exemption. Taxpayer purchased the ATV, didn’t pay the tax at the time of purchase, and submitted an incomplete Agricultural Equipment Exemption Usage Questionnaire, Form AGQ-100. The DOR found Taxpayer’s uses didn’t qualify for an exemption and issued a proposed assessment for additional tax. Taxpayer contended the vehicle was exempt because it was used in the direct production of agriculture. The DOR ...