Monday, December 22, 2008
Ind. Decisions - One today from Tax Court
In Allied Collection Sevice, Inc. v. Indiana Dept. of State Revenue, a 12-page opinion, Judge Fisher writes:
Allied Collection Service, Inc. (Allied) appeals the Indiana Department of State Revenue?s (Department) imposition of Indiana use tax on collection letters Allied purchased from an out-of-state vendor in 2003 and 2004 (the years at issue). The matter is currently before the Court on the parties? cross-motions for summary judgment. The issue for the Court to decide is whether Allied acquired those letters in a taxable “retail unitary transaction.” * * *
If there is any doubt when ruling on a motion (or motions) for summary judgment as to what conclusion the Court could reach, the Court will conclude that summary judgment is improper, given that it is neither a substitute for trial nor a means for resolving factual disputes or conflicting inferences following from undisputed facts. See Owens Corning Fiberglass Corp. v. Cobb, 754 N.E.2d 905, 909 (Ind. 2001) (citations omitted). In this case, neither party has put forth sufficient evidence from which the Court can determine whether the subject transactions are divisible. Consequently, neither party is entitled to summary judgment. The Court will, under separate order, schedule a case management conference with the parties to discuss pre-trial matters and scheduling.
Posted by Marcia Oddi on December 22, 2008 12:23 PM
Posted to Ind. Tax Ct. Decisions