Taxpayer is an Indiana limited liability company. Taxpayer's ownership changed in March 2013. In December 2013, the Indiana Department of Revenue ("Department") conducted an audit of Taxpayer for the tax years 2010, 2011, and 2012. The previous owner participated in the audit. The Department issued proposed assessments of base tax and interest. Taxpayer's current owner protests the imposition of base tax and interest claiming the payment of tax is the responsibility of Taxpayer's previous owner.
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Taxpayer's current owner does not protest the audit report conclusion that use tax is due. Rather, Taxpayer's current owner claims that payment of the tax is the responsibility of Taxpayer's previous owner.
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Taxpayer is a limited liability company. A limited liability company is defined as a "person" for the purposes of use tax. IC § 6-2.5-1-3. "The person who uses, stores, or consumes the tangible personal property acquired in a retail transaction is personally liable for the use tax." IC § 6-2.5-3-6(b) (Emphasis added). Taxpayer used, stored, or consumed the tangible personal property identified in the audit report as subject to use tax. Therefore, Taxpayer is liable for the payment of the outstanding taxes due. The change in Taxpayer's ownership does not alter this result. Taxpayer's protest is respectfully denied.
