Casual Delivery Creates Nexus in Indiana

Thursday, March 7th, 2013


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).

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