- Indiana Department of State Revenue denied a sales tax refund to a medical center.
- The medical center requested a refund of USD 12,417.20 for medical supplies and equipment.
- IDOR approved a partial refund of USD 1,177.06 for exempt items.
- Remaining refund denied as items were not exempt from sales tax.
- Medical center appealed, but IDOR upheld the denial after a hearing.
- IDOR found items like bandages and splints not exempt as prosthetic devices.
- Medical center failed to prove the resale exemption for prosthetic devices.
- Oxygen canisters not eligible for refund as they were rented, not purchased.
- Drugs must be prescribed to be tax-exempt; no prescriptions were provided.
- Indiana tax laws require proof for exemptions; otherwise, tax is assumed.
Source: vatabout.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.
