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Common carrier entitled to more tax exemptions

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A Wabash-based company that relocates oversized factory machinery won a partial victory in the Indiana Tax Court Tuesday. Judge Martha Wentworth ordered the Indiana State Department of Revenue to reassess the company’s tax obligations after finding some property should be considered exempt.

 Wendt LLC provides its relocation services within a transportation process that includes four operational phases – project planning, pre-transport preparations, transportation and reassembly. Wendt sought to recover the sales and use tax remitted on purchases made during the 2001 to 2004 tax years, claiming they were exempt. The revenue department denied Wendt’s claims, finding most of the purchases were partially or fully taxable.

In analyzing whether Wendt’s property is necessary and integral to its integrated public transportation process, which allows it to qualify for the exemption, Wentworth partially affirmed the revenue department. The tax judge agreed that property used in preparing estimates for potential customers is not necessary and integral to Wendt’s public transportation process, nor are the reassembly services as they are a convenience for its customers. She also agreed that property used for lawn care is not entitled to the public transportation sales and use tax exemption.

Wentworth found that property used to plan transportation routes, obtain permits, and disassemble, load and secure the machinery onto trucks for transport are necessary and integral to Wendt’s public transportation process, as well as the property used to transport and escort the machinery.

Warehouse storage and transportation of machinery to third-party locations for repair services also fall within the scope of public transportation, she concluded in Wendt, LLP v. Indiana Department of State Revenue, 02T10-0701-TA-2.

Wendt was able to show that it predominately uses the tangible property at issue in providing public transportation, so Wentworth ordered the department of revenue to make the necessary determinations regarding the tax exemption in accordance with this opinion.

 

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  1. From his recent appearance on WRTV to this story here, Frank is everywhere. Couldn't happen to a nicer guy, although he should stop using Eric Schnauffer for his 7th Circuit briefs. They're not THAT hard.

  2. They learn our language prior to coming here. My grandparents who came over on the boat, had to learn English and become familiarize with Americas customs and culture. They are in our land now, speak ENGLISH!!

  3. @ Rebecca D Fell, I am very sorry for your loss. I think it gives the family solace and a bit of closure to go to a road side memorial. Those that oppose them probably did not experience the loss of a child or a loved one.

  4. If it were your child that died maybe you'd be more understanding. Most of us don't have graves to visit. My son was killed on a state road and I will be putting up a memorial where he died. It gives us a sense of peace to be at the location he took his last breath. Some people should be more understanding of that.

  5. Can we please take notice of the connection between the declining state of families across the United States and the RISE OF CPS INVOLVEMENT??? They call themselves "advocates" for "children's rights", however, statistics show those children whom are taken from, even NEGLIGENT homes are LESS likely to become successful, independent adults!!! Not to mention the undeniable lack of respect and lack of responsibility of the children being raised today vs the way we were raised 20 years ago, when families still existed. I was born in 1981 and I didn't even ever hear the term "CPS", in fact, I didn't even know they existed until about ten years ago... Now our children have disagreements between friends and they actually THREATEN EACH OTHER WITH, "I'll call CPS" or "I'll have [my parent] (usually singular) call CPS"!!!! And the truth is, no parent is perfect and we all have flaws and make mistakes, but it is RIGHTFULLY OURS - BY THE CONSTITUTION OF THIS GREAT NATION - to be imperfect. Let's take a good look at what kind of parenting those that are stealing our children are doing, what kind of adults are they producing? WHAT ACTUALLY HAPPENS TO THE CHILDREN THAT HAVE BEEN RIPPED FROM THEIR FAMILY AND THAT CHILD'S SUCCESS - or otherwise - AS AN ADULT.....

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