Indiana DOR Partially Upholds Taxpayer’s Protest on Mobile Food Sales Tax Assessment

The Indiana Department of Revenue (DOR) issued a letter of findings partially upholding the taxpayer’s protest regarding gross retail tax assessments on mobile food sales. The taxpayer operates a mobile food business in the state. The DOR determined that the taxpayer did not file sales tax returns for the years 2018 to 2021, which led to an assessment based on a survey of food truck sales. The taxpayer protested, claiming that the assessment was excessively high. The DOR partially sustained the protest, instructing a review of the taxpayer’s records and a subsequent adjustment of the assessed taxes, if warranted. [Ind. ...