2025 Indiana State Tax Update
Agenda
Webinar instructions will be emailed 24-48 business hours before the date of the webinar.
Please log into the webinar 15 – 30 minutes before start time.
Monday, September 29, 2025
8:30 am – 4:40 pm EDT
In-Person Seminar Location
Indianapolis Marriott East
7202 East 21st
Indianapolis, IN 46219
317-352-1231
Agenda:
Indiana Department of Revenue Update
Presented by LuAnn Pelsor, Bill Long, and Jeff Raney
- General and audit update
- Legal and appeals update
- Policy and legislative update
Indiana Property Taxes
Presented by Kevin D. Chestnut
- Real property tax issues and updates
- Personal property assessments and reporting issues
- Personal property issues and updates
- Contract audits – tips and procedures
2025 Survey of Indiana Tax Decisions
Presented by Andrew W. Swain, LL.M. (Tax), J.D., CFE, CFCI
- Reviewing all cases the Indiana tax court issued to date in 2025 involving income, sales, excise, property and other taxes
2025 Indiana Tax Court Update
Presented by Hon. Justin McAdam
- History and purpose of the tax court
- What’s new at the tax court?
- Tax in the news
Tax Incentives
Presented by Heather Judy, CPA, MSA, Certified Tax Representative
- 2025 legislative update (from incentives perspective)
- Economic development tools
- Incentive process
- Challenges and opportunities
Indiana Sales and Use Tax
Presented by Stephanie M. Bruns
- Sales tax imposition
- Use tax imposition
- Industry specific issues
- Manufacturing
- Retail
- Transportation
- Healthcare
- Hospitality
- Services
- Not-for-profits
- Recent developments and cases
- Administrative determinations
Webinar Instructions
All attendees must log-on through their own email – attendees may not watch together if they wish to earn continuing education credit. HalfMoon Education Inc. must be able to prove attendance if either the attendee or HalfMoon Education Inc. is audited.
Certificates of completion can be downloaded in PDF form upon passing a short quiz. A link to the quiz will be sent to each qualifying attendee immediately after the webinar. The certificate can be downloaded from the Results page of the quiz upon scoring 80% or higher.
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Google Chrome (most recent 3 versions)
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Credits
Accountants
8.0 CPE Credits (NASBA-Approved)
Attorneys
6.7 CLE Credits
Continuing Education Information
This course is open to the public and will be presented as a traditional, in-person classroom course (group live) and as a simultaneous, interactive webinar (group internet based). Both formats are designed to qualify for 6.7 CLE hours for Indiana attorneys and 8.0 CPE credits hours (based on 50-minute hours) of intermediate-level group internet-based or group live CPE credits in the area of Taxes. Knowledge of state taxation is beneficial, and no advanced preparation is recommended. NASBA Sponsor No. 103015.
HalfMoon Education Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
HalfMoon Education Inc. is an approved CLE sponsor with the Indiana Office of Admissions and Continuing Legal Education (#101357); this course has been approved for 6.7 general CLE credits.
Attendance will be monitored, and attendance certificates will be available after the course for those who attend the entire course and score a minimum 80% on the quiz that follows the course (multiple attempts allowed).
*On-Demand Credits*
The preceding credit information only applies to the live presentation. This course in an on-demand format is available by request only and is not pre-approved by any licensing boards.
Speakers
Stephanie M. Bruns
Of Counsel with Dentons in IndianapolisMs. Bruns has multiple years of experience helping clients resolve a wide range of tax issues. From state and local tax planning and controversy work to federal regulatory and licensing work, her practice encompasses a broad range of tax topics. She has experience at the state and local level in property, sales, income, and excise taxes, providing in-depth analysis on complex tax issues for local, national, and international businesses alike, including multi-state surveys on narrow tax issues. Stephanie also represents clients in tax disputes, through administrative protest or settlement, and when necessary, through tax litigation in administrative tribunals, state courts and appellate courts. At the federal level, Stephanie has experience working with the Internal Revenue Service to settle disputes on behalf of taxpayers and assist clients with their tax collection needs, including pursuing offers in compromise. Ms. Bruns earned her J.D. degree from the University of Notre Dame.
Kevin D. Chestnut
President of Chestnut Property Tax Services, LLCFormerly, Mr. Chestnut served as a director and practice leader for the Indianapolis office of Ryan, LLC, Thomson Reuters, and Deloitte. He has been involved with real and business personal property tax for more than 30 years. Mr. Chestnut has extensive experience with property tax reduction, administrative appeal representation, assisting clients with strategic tax planning, compliance work including the preparation of all business personal property tax forms and applications, audit representation, and testimony. He received a B.S. degree in Accounting from Indiana Wesleyan University.
Heather Judy, CPA, MSA, Certified Tax Representative
Director of Compliance Services for KSM Location AdvisorsMs. Judy leads the compliance services team, which manages tax credits, training grants, and property tax abatements on behalf of clients through the United States. In addition to her role with KSM Location Advisors, Ms. Judy is a director in Katz, Sapper & Miller’s State and Local Tax Group. She has extensive compliance expertise in the areas of property tax, multistate sales and income taxes, and other state taxes. She serves as a liaison on KSM’s government consulting projects.
Bill Long
Assistant General Counsel for Appeals at the Indiana Department of State RevenueHon. Justin McAdam
Indiana Judge Tax CourtHon. McAdam was appointed Judge of the Indiana Tax Court in 2023. He earned his bachelor’s degree from Indiana University and a law degree from Harvard Law School. Mr. McAdam came to the position after serving as deputy director and chief legal counsel of the Indiana Office of Management & Budget. He replaces retiring Judge Martha Wentworth.
LuAnn Pelsor
Director of Audit Operations Support at the Indiana Department of Revenue-Audit DivisionJeff Raney
Attorney with the Indiana Department of Revenue - Tax Policy DivisionAndrew W. Swain, LL.M. (Tax) J.D., CFE, CFCI
Associate Professor of Business Law and Ethics in South BendMr. Swain is an Associate Professor of Business Law and Ethics at the Indiana University Judd Leighton School of Business and Economics in South Bend, Indiana. He also teaches business law in Rice University’s online MBA program at the Jones Graduate School of Business. His area of expertise in business law is state and local tax (SALT). Before entering academia, Professor Swain served for 12 years as Chief Counsel of the Revenue Division for the Indiana Attorney General, overseeing all state tax litigation. He previously worked as a tax manager in the SALT practices at KPMG and Arthur Andersen in Denver, Colorado, focusing on state tax audit defense and corporate transactions. He has authored over 200 tax-related articles and frequently lectures on tax law topics.