INDIANAPOLIS — In an August opinion in Richardson’s RV Inc. v. Department of State Revenue, 18S-TA-22, Indiana Tax Court Judge Martha Blood Wentworth granted summary judgment to Middlebury-based Richardson’s RV Inc. on its challenge to the Department of Revenue’s proposed assessments. The recreational vehicle dealer sold to in-state and out-of-state customers, but gave out-of-state customers the option to pay Indiana’s sales tax or their home state’s sales tax, The Indiana Lawayer reported.
If a customer chose to pay the sales tax for their home-state, Richardson’s transferred the RVs to the customer at a location in Michigan, a state that does not have a reciprocal agreement with Indiana, according to The Indiana Lawyer. Wentworth upheld that practice in August, finding “the sales at issue were made and title passed upon physical delivery in Michigan.”
Read the full story from The Indiana Lawyer.