Recent Developments in Indiana Taxation - I.U. School of Law ...

1136 INDIANA LAW REVIEW [Vol. 40:1103
credit against the utility services use tax for any utility services use tax paid to
another state, but not for payment of general sales tax, purchase tax, or use tax. 338
Related to the Major Moves projects, operators who purchase tangible
personal property for incorporation into or improvement of a tollway or other
public-private agreement project are entitled to the construction exemption from
sales and use taxes. 339
Effective July 1, 2006, a person who manufactures, fabricates, or assembles
tangible personal property from materials either within or outside Indiana and
who uses, stores, distributes, or consumes tangible personal property in Indiana
is subject to the Indiana use tax. 340
The GA exempted home energy transactions that occur between July 1, 2006,
and June 30, 2007, from Indiana sales tax if the person acquiring the home
341
energy does so through a home energy assistance program. Further, the power
subsidiary or public utility providing the home energy in such a transaction is not
considered a retail merchant. 342
G. Tax Procedure
The DOR may require that a withholding agent make periodic deposits
accompanied by an informational return if the DOR finds that the agent is not
withholding, reporting, or remitting income taxes. 343
The GA tightened the restrictions on the amount of time a person has to
respond to a variety of DOR actions. A person now has to pay an assessment or
file a written protest within 45 days (rather than 60 days) after the DOR mails a
344
notice of proposed assessment. A taxpayer has to appeal a DOR decision made
in a letter of finding within 60 days (rather than 180 days) after the date the DOR
issued the letter of finding if the taxpayer does not request a rehearing or from
the date that the DOR denied the taxpayer’s request for a rehearing. A letter of
findings must also now include a supplemental letter of findings. 345
338. Id. § 6-2.3-5.5-5 (as added by 2006 Ind. Legis. Serv. P.L. 162-2006 (H.E.A. 1001) § 19
(West)).
339. IND. CODE § 8-15-3-23 (2004) (as amended by 2006 Ind. Legis. Serv. P.L. 47-2006
(H.E.A. 1008) § 31 (West)).
340. IND. CODE § 6-2.5-3-2(d) (2006) (as amended by 2006 Ind. Legis. Serv. P.L. 162-2006
(H.E.A. 1001) § 20 (West)).
341. Id. § 6-2.5-5-16.5 (as added by 2006 Ind. Legis. Serv. P.L. 162-2006 (H.E.A. 1001) § 22
(West)).
342. Id. § 6-2.5-4-5 (as amended by 2006 Ind. Legis. Serv. P.L. 162-2006 (H.E.A. 1001) § 21
(West)).
343. Id. § 6-3-4-8.1(c) (as amended by 2006 Ind. Legis. Serv. P.L. 111-2006 (S.E.A. 362) §
3 (West)).
344. Id. § 6-8.1-5-1(d) (as amended by 2006 Ind. Legis. Serv. P.L. 111-2006 (S.E.A. 362) §
4 (West)).
345. Id. § 6-8.1-5-1(h) (as amended by 2006 Ind. Legis. Serv. P.L. 111-2006 (S.E.A. 362) §
4 (West)).