Casual Delivery Creates Nexus in Indiana

Thursday, March 7th, 2013

 
 
Share
Link
Indiana
General

The Indiana Department of Revenue (Department) recently released a letter of finding that denied an out-of-state taxpayer's (Taxpayer) claim that they did not have sufficient nexus with Indiana to be required to collect sales tax. The Taxpayer made auto sales to Indiana consumers and agreed to deliver the vehicles to certain customers because the Taxpayer happened to be traveling past the customer's location en route to an event the Taxpayer was attending.

The Taxpayer argued that casual deliveries alone do not create nexus, and argued that the consumers would have had to pay tax when licensing the vehicles anyway. The Department disagreed, holding that the Taxpayer's delivery using its own conveyance was enough to create nexus. Further, the Department noted that the Taxpayer had not shown sufficient proof that tax was in fact paid by its customers.

Ind. Ltr. of Findings No. 04-20120449 (Dept. of Revenue Feb. 27, 2013).


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Data Survey Services Not Taxable in South Carolina

Monday, June 24th, 2019 -The South Carolina Department of Revenue recently ruled that business data survey services were non-taxable pr...

Senior Center Cafeterias are Taxable in Missouri

Friday, June 21st, 2019 -Missouri's Director of Revenue recently issued a letter ruling taxing the sale of cafeteria food by a 501(c)(3...

Hot-Air Balloon Rides in Missouri are Taxable When...

Wednesday, June 19th, 2019 -Missouri recently released a letter ruling addressing the taxation of hot-air balloon rides. The taxpayer was ...

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...