Indiana Medical Center Denied Full Sales Tax Refund Due to Insufficient Exemption Proof

• Indiana Department of State Revenue denied a sales tax refund to an Indiana Medical Center.
• The Medical Center claimed an overpayment of $12,417.20 but received a partial refund of $1,177.06.
• The taxpayer’s protest focused on refunds for prosthetic devices, oxygen, and qualifying drugs.
• Items like bandages, splints, and staples were not considered prosthetic devices.
• Indiana requires a prescription for prosthetic devices to be exempt from sales tax.
• Oxygen canisters were ineligible for refund as they were rented, not purchased.
• Reagents used in disease testing were not exempt as prescription drugs without proof of prescription.
• Indiana law requires taxpayers to prove entitlement to exemptions.
• The taxpayer failed to provide necessary documentation to support their claims.

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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