Indiana DOR Finds Taxpayer’s Sales Tax Refund Claim Untimely

The Indiana Department of Revenue (DOR) Sept. 26 denied Taxpayers’ untimely sales and use tax refund request. Taxpayer filed two claims for refund requesting the return of sales tax paid on the purchase of electric utilities. Taxpayer filed separate claims for two different electric meters. The DOR granted that portion of claims filed for 2015 but denied claims filed for tax paid to the utility company during 2013 and 2014. Taxpayer argued that he was entitled to a refund of sales tax paid on the purchase of utilities consumed in his agricultural business. Upon review, the DOR held that Taxpayers’ ...