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Daily Tax Report: State

Indiana DOR Determines Restaurants Qualified for Predominant Use Manufacturing Sales and Use Tax Exemption

Dec. 2, 2019, 10:43 PM

The Indiana Department of Revenue (DOR) Nov. 27 issued a letter ruling determining that some of the 62 restaurants qualified for a predominant use sales and use tax exemption. Taxpayers were 67 related restaurants which claimed the manufacturing exemption on the purchase of utilities. The DOR partially approved exemptions for multiple locations at various rates for the non-predominant use of electricity in production. Taxpayers protested 62 of these partial denials, maintaining that all the locations had a higher exemption rate than the DOR’s approved rates. The DOR found that: 1) Taxpayers proved that the percentage of exempt electrical usage was...

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