Indiana DOR Issues Decision Sustaining Taxpayer’s Use Tax Refund Protest

The Indiana Department of Revenue (DOR) issued a memorandum of decision sustaining taxpayer’s use tax refund protest. Taxpayer claimed use tax on transactions involving pre-written computer software and on information services and professional services. DOR rejected the refund request and taxpayer protested. DOR found that taxpayer was entitled to the claimed refund because taxpayer had sufficiently proved that taxpayer had paid use tax on transactions that are exempt from tax. [In. Dep’t of Revenue, Memorandum of Decision No. 04-20211002, 07/11/25]

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