In a recently issued Letter of Findings, the Indiana Department of Revenue found that a taxpayer failed to provide a significant amount of information that its purchase of display booths was shipped to a location outside the State of Indiana. During an audit of the taxpayer’s records, it was determined that a 1995 invoice for the purchase of display booths was taxable. The taxpayer contended that those particular booths were shipped into the State of Ohio and Ohio sales tax was paid. However, the only evidence that the taxpayer provided was a 1997 purchase order for the same type of purchases from the same vendor. The state contended that all this evidence provided was that the taxpayer makes purchases from this vendor and may intermittently have these items shipped into the State of Ohio. In addition to the time periods differing, the purchase amounts were also different; therefore the state had no choice but to conclude that these booths were in fact shipped into the State of Indiana and subject to Indiana use tax. (Letter of Findings, No. 98-0213, Indiana Department of Revenue, January 1, 2005)