…
Taxpayer protests that the sales in question were casual
sales and were not subject to use tax. 45 IAC 2.2-1-1(d) provides: The Indiana gross retail tax is not imposed
on gross receipts from casual sales except for gross receipts from casual sales
of motor vehicles and sales of rental property. A casual sale is an isolated or
occasional sale by the owner of tangible personal property purchased or otherwise
acquired for his use or consumption, where he is not regularly engaged in the
business of making such sales.
In the course of the protest process, Taxpayer provided
documentation supporting its position that the meteorites were purchased from
individuals and not from a person or entity regularly engaged in the business
of making such sales. After a review of the documentation, Taxpayer has
established that the sales in question were casual sales and so were eligible
for the exemption provided under 45 IAC 2.2-1-1(d). Taxpayer has met the burden
of proving the imposition of use tax on its purchases of meteorites incorrect,
as required by IC § 6-8.1-5-1(c).
