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Every company looks to improve their bottom line and increase cash flow, but most don’t realize that savings can be found in the unlikeliest place: sales & use tax. Sales & use tax is not taught on a CPA exam; vendors charge tax unless they know otherwise, and state tax law is open to interpretation. But there is good news for manufacturers, especially in Indiana.
Manufacturers have a few advantages when filing for refunds of overpaid sales or over-accrued use tax on fixed assets and expense purchases in Indiana. Every state allows for a 3-to-4-year statute of limitations for filing refunds, but Indiana is unique since its statutory period begins at the calendar year.
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