Indiana DOR Sustains Taxpayer’s Protest for Sales Tax Refund

The Indiana Department of Revenue (DOR) issued a decision sustaining the taxpayer’s protest for sales tax refund. The taxpayer, an out-of-state corporation, contended that it inadvertently collected sales tax from an exempt customer, resulting in an overpayment of sales tax. The taxpayer filed amended sales tax returns and requested refunds. The Department intially denied the refund, arguing that the request was filed outside the statute of limitations. However, the taxpayer provided compelling evidence demonstrating that their amended sales tax returns were within the three-year timeframe permitted for refund claims. Accordingly, the Department granted the taxpayer a full sales tax refund. ...