1. RECENT DEVELOPMENTS IN INDIANA TAXATION SURVEY 2009.
- Author
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Jegen III, Lawrence A., Black, Matthew T., and Conley, Tom D.
- Subjects
- *
TAXATION , *STATE laws , *INVENTORIES , *ACTIONS & defenses (Law) , *SALES tax , *INCOME tax - Abstract
The article focuses on the developments related to taxation in Indiana in 2008. Legislation passed by the 115th General Assembly (GA) that affect state and local taxation are given, one of which is the amendment of Indiana Code (IC) 6-1.1-2-7 which moves to exempt inventory from assessment and taxation. Opinions and decisions made by the state Tax Court for various cases are examined including the sales and use tax case Brambles Industries Inc. v. Indiana Department of State Revenue and the income tax case Wiles v. Indiana Department of State Revenue.
- Published
- 2009