Tax Law

Recent Posts

Indiana Supreme Court Holds Driver Was an Independent Contractor, Not Employee
Posted on 29 Mar 2019 by Eversheds Sutherland LLP

The Indiana Supreme Court recently held that a company properly classified a driver as an independent contractor, not an employee, for unemployment insurance tax purposes. The company connected drivers with vehicle manufacturers that needed large vehicles... Read More

Indiana Supreme Court Holds Driver Was an Independent Contractor, Not Employee
Posted on 29 Mar 2019 by Eversheds Sutherland LLP

The Indiana Supreme Court recently held that a company properly classified a driver as an independent contractor, not an employee, for unemployment insurance tax purposes. The company connected drivers with vehicle manufacturers that needed large vehicles... Read More

Indiana Department of Revenue Finds Out-of-State Pharmacy Benefit Management Provider Must Include Income from Drug Sales to Indiana Customers in Sales Factor
Posted on 25 Mar 2019 by Eversheds Sutherland LLP

In a letter of finding, the Indiana Department of Revenue concluded that a pharmacy benefit management provider was required to include in its sales factor receipts from prescription drugs sold to Indiana customers. The taxpayer contracted with insurance... Read More

Indiana Supreme Court Cites Business Purpose Requirement in Holding RV Dealership Liable for Uncollected Sales Tax
Posted on 31 Jan 2019 by Eversheds Sutherland LLP

On December 5, 2018, the Indiana Supreme Court in a 3-2 split decision held that an RV dealership was liable for uncollected sales tax on RV sales even though it delivered the RVs to buyers at out-of-state locations. The RV dealership’s protocol for... Read More

Indiana Affirms Taxpayer’s Section 382 NOL Limitation Calculations
Posted on 12 Oct 2018 by Eversheds Sutherland LLP

An Indiana taxpayer claimed net operation loss deductions (“NOLs”) on its adjusted gross income.  The NOLs were acquired by the taxpayer as part of a corporate acquisition.  The Indiana Department of Revenue did not dispute that the taxpayer was entitled... Read More

Indiana Enacts IRC Conformity Bill, Decouples from Certain Federal Tax Reform Provisions
Posted on 17 May 2018 by Eversheds Sutherland LLP

On May 14, 2018, Indiana Governor Eric Holcomb signed into law H.B 1316 (the Bill). The Bill provides a number of changes to Indiana’s tax laws, including responding to provisions of the federal Tax Cuts and Jobs Act. Some notable provisions of the Bill... Read More