Indiana DOR Finds Taxpayer’s Documentation Supports Sales Tax Exemption

The Indiana Department of Revenue (DOR) issued a letter of findings partially sustaining the taxpayer’s protest regarding an assessment of additional sales tax for the 2020-2023 tax years. The taxpayer, an Indiana LLC operating a retail store, was subject to a sales tax audit. The DOR requested documentation to support the taxpayer’s claims for sales tax exemption for tax years 2020-2023. After failing to provide supporting documentation, the DOR issued an assessment for additional sales tax. The taxpayer protested. Upon review, the DOR determined that the initial assessment was incorrect for the 2022 tax year, after the taxpayer provided documentation ...