Telecommunications companies were initially denied a refund on the purchase of telecommunications equipment by the Indiana Department of Revenue because multiple different companies were named on the invoices. Generally, mobile telecommunications switching office equipment, radio or microwave transmitting or receiving equipment is exempt from Indiana gross retail tax. After the telecommunications companies argued they were doing business under multiple names as associated companies, their protest was sustained, and they were granted a partial refund.
In addition, the telecommunications companies protested for a refund on the invoices provided in the refund requests that were not clearly representing the Indiana sales tax rate of 7%. Their protest was partially sustained because they provided only enough information to justify the invoices charging a higher percentage than the Indiana tax rate, but not the invoices charging a lower percentage. The Department stated it would not grant a refund based on an assumption when the underlying documentation did not provide clear support. (Memorandum of Decision Nos. 04-20191434R; 04-20191441R; 04-20191442R; 04-20191443R; 04-20191445R; 04-20191446R; 04-20191447R, Indiana Department of Revenue, March 2020)