Indiana DOR Finds Taxpayer Entitled to Sales Tax Refund on Vehicle Purchases for Resale

The Indiana Department of Revenue (DOR) June 5 issued a decision in favor of the taxpayer who protested the denial of a sales tax refund related to the purchase of five vehicles for resale. The DOR held that the taxpayer’s purchases were tax-exempt because the business was a registered retail merchant and not a new car dealer selling new motor vehicles. The decision concluded that the taxpayer is entitled to a refund of Indiana sales tax paid in the amount of $4,207.00 on the five vehicle purchases. [Ind. Dep’t of Revenue, Memorandum of Decision: 04-20241220, 06/05/24]

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