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.

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.

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