in-20250528-IR-045250256NRA: DEPARTMENT OF STATE REVENUE

DEPARTMENT OF STATE REVENUE FINAL ORDER DENYING REFUND: 04-20241242; 04-20241243; 04-20241244 Gross Retail Tax For The Tax Year 2023 HOLDING ISSUE

I. Gross Retail Tax – Overpayment Refunds.

Authority: IC 6-2.5-2-1; Dept. of State Revenue v. Caterpillar, Inc., 15 N.E.3d 579 (Ind. 2014); Tell City Boatworks, Inc., v. Indiana Department of Revenue,162 N.E.3d. 603 (Ind. Tax Ct. 2020); Haas Pub. Co. v. Indiana Department of Revenue, 835 N.E.2d 235 (Ind. Tax Ct. 2005). Taxpayer argues that it is entitled to refunds of sales tax it paid on its customers’ behalf. STATEMENT OF FACTS The taxable transactions involve five parties; car buyer, car dealer, Taxpayer, “Payment Facilitator” and the Indiana Bureau of Motor Vehicles (“BMV”). Taxpayer explained the events which enable out-of-state customer to purchase a vehicle. Taxpayer disagreed with the Department’s decision and submitted a protest to that effect. An administrative hearing was conducted in order to permit Taxpayer’s representative an opportunity to explain the basis for its protest. This Final Order Denying Refund results.

I. Gross Retail Tax – Overpayment Refund.

DISCUSSION The issue is whether Taxpayer has established that it is entitled to refunds of money from the Indiana Department of Revenue. Taxpayer argues it is entitled to money withdrawn from its bank account by Payment Facilitator. To answer the question, the Department outlines the movement of money from vehicle purchaser to the Department. FINDING Taxpayer’s protest is respectfully denied. March 14, 2025 Replaces Finding Document: New