Ideas & Insights

Indiana enacts statutes found invalid as regulations, reinstating the previous sales tax treatment of time and materials contracts.

Maryland, Missouri and Indiana enact a new round of broadly applicable state tax amnesty programs.

Indiana enacts multiple bills with a significant impact on the state’s income tax, sales and use tax and personal property tax.

Tax court finds utilities consumed in rehabilitating used tanker trailers are not exempt. Sales tax is due on electricity and natural gas purchases.