During the course of the protest Taxpayer provided invoices,
delivery documentation, its client list, and various other documents to
demonstrate that the equipment was delivered to Kentucky and used exclusively
in Kentucky and Tennessee. Therefore, Taxpayer has met its burden of
demonstrating that these pieces of equipment were not delivered to or used in
Indiana.
Saturday, June 2, 2012
Revenue Finds Equipment Purchased and Used in Kentucky Not Subject to Indiana Sales and Use Tax
Taxpayer asserts that its equipment purchases are not
subject to Indiana use tax because the equipment was not used in Indiana.
Taxpayer maintains that the equipment was delivered to its Kentucky business
location, was used exclusively in Kentucky and Tennessee, and did not come into
Indiana. Taxpayer states that all its customers are outside of Indiana, it runs
it business operations out of the Kentucky location, and that it is only its
administrative office that is located in Indiana.
