Indiana DOR Issues Letter of Findings Regarding Sales, Use Tax Assessment

The Indiana Department of Revenue (DOR) issued a Letter of Findings regarding the sales and use tax obligations of a taxpayer, an Indiana limited liability company operating a farm with various components, including a store and café. The Department audited the taxpayer’s business. The taxpayer contested the assessment, claiming the audit overstated sales figures and involved double counting by the auditor. The Department held that the taxpayer was able to establish that the contractor did not use time and material contracts but failed to meet its burden of proof on all other issues. Thus, the Department instructed the audit division ...