Taxpayer is an Indiana business. As the result of an audit,the Indiana Department of Revenue ("Department") issued proposedassessments for sales tax, use tax, ten percent negligence penalties, andinterest for the tax years 2004 through 2010.
The Department issued proposed assessments for sales tax,interest, and the ten percent negligence penalties for each tax year inquestion. Taxpayer protests the imposition of penalties and requests a waiverof those penalties. Taxpayer states that it was unaware that its activitieswere taxable transactions and that it had a duty to collect and remit sales taxas a retail merchant, since it was founded as a service provider and there wereinitially no sales of tangible personal property. Also, Taxpayer points outthat this was its first audit. Taxpayer believes that these factors establishgrounds for waiver of the ten percent penalties.
In this case, Taxpayer incurred deficiencies which theDepartment determined were due to negligence under 45 IAC15-11-2(b), and so was subject to penalties under IC § 6-8.1-10-2.1(a)(4).After review of the documentation and analysis provided in the protest process,Taxpayer has affirmatively established that its failure to pay the deficiencieswas due to reasonable cause and not due to negligence, as required by 45 IAC15-11-2(c). However, the Department takes this opportunity to informTaxpayer that it is now aware of its sales tax collection and remittanceresponsibilities and waiver of penalty is unlikely for any future failures tomeet those responsibilities.
http://www.in.gov/legislative/iac/20120829-IR-045120481NRA.xml.html
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