SALT Law Insights

  • Online Travel Company Not a Retail Merchant for Indiana Sales and Innkeeper’s Tax

    The Indiana Tax Court has clarified the tax liability of online travel companies as it pertains to the Indiana Sales and Innkeeper’s Tax. Orbitz v. Indiana Dep’t of State Rev., 2016 Ind. Tax LEXIS 51 (December 20, 2016). Orbitz, an online travel company, challenged the assessment of the Indiana Department of Revenue. Orbitz argued that it was ...more »

  • Indiana Tax Court Holds That Freezing Food Is Not Manufacturing

    In Merchandise Warehouse Co. v. Ind. Dep't of State Revenue, No. 49T10-1302-TA-00009, 2017 Ind. Tax LEXIS 2, at *1 (Ind. Tax Ct. Jan. 11, 2017), the Indiana Tax Court held that Merchandise Warehouse Co., Inc.’s purchases of certain freezer equipment, and of electricity to power it, were not exempt from Indiana sales tax. Merchandise Warehouse ...more »

  • Kentucky: Department of Revenue Must Publish Redacted Final Rulings

    In Finance & Administration Cabinet v. Sommer, No. 2015-CA-001128 (Ky. App. Jan. 13, 2017), the Kentucky Court of Appeals held that the Kentucky Department of Revenue (“Department”) must publish its final rulings after redacting them for confidential taxpayer information. The decision, which will greatly increase the transparency of ...more »

  • 2016 Big Tax Trends and Issues in Kentucky

    From potential new laws, to administrative developments, to tax litigation, there is a lot going on with regard to Kentucky taxes. Some of these big developments and issues are described below. Intensifying State Attacks on Quill Physical Presence Standard Kentucky has been at the forefront of the state’s efforts to overturn the Quill physical ...more »

  • Warning to Hoosiers on the Move: It May Be Difficult to Establish a Change in Domicile

    The Indiana Department of Revenue (“Department”) recently issued several Letters of Findings pertaining to taxpayer residence and domicile. The facts and circumstances of each case were crucial to the Department’s determination as to whether the taxpayer was an Indiana resident and should be taxed as such. In Letter of Findings No. ...more »

  • Kentucky: Property Leased to Non-Residents Qualified for Warehouse/Distribution Center Exemption to Tangible Personal Property Tax

    The Kentucky Supreme Court recently denied the Kentucky Department of Revenue’s (“Department”) motion for discretionary review in a dispute over whether textbooks stored in a Kentucky warehouse when not leased to students in and out of Kentucky qualified for the warehouse/distribution center property tax exemption. Chegg, Inc. v. Finance ...more »

  • Kentucky: Liability Waiver Contracts Not Subject to Kentucky Sales Tax

    The Kentucky Board of Tax Appeals (“Board”) has found that rent-to-own companies were not required to collect sales tax on separate liability waiver contracts they offered to their customers to protect against property damage. Rent-A-Center East, Inc. et al. v. Finance & Admin. Cabinet, Dep’t of Revenue, Order No. K-25136, K14-R-17 ...more »

  • Tax Guidance Kentucky Taxpayers Need

    Understanding the Kentucky Department of Revenue’s position on Kentucky’s tax laws and their application to common fact patterns is important to Certified Public Accountants and other tax practitioners, whether they are CPAs in public accounting advising their many clients or CPAs in industry advising their employers. The Kentucky Society of ...more »

  • Kentucky Tax Developments

    Administrative Updates New Kentucky Governor – Changes at KDOR and KBTA in 2016? With Governor Bevin taking office in December 2015, one can expect changes in the administration of Kentucky taxes, at the Department of Revenue and at the Board of Tax Appeals. This is because new administrations inevitably put their stamp on these agencies, in one way ...more »

  • Kentucky: Court of Appeals Address Acceptable Comparable Properties in Determining Tax Value

    Walgreens Co. v. Fayette County Property Valuation Administrator, File No. K12-S-21; K13-S-38, Order No. K-24624 (KBTA Mar. 26, 2014), aff’d, No. 14-CI-01566 (Fayette Cir. Ct. Feb. 18, 2015), aff’d, No. 2015-CA-000407 (Ky. App. Sept. 23, 2016). In Walgreens Co. v. Fayette County Property Valuation Administrator, the Kentucky Court of Appeals ...more »


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