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Friday, November 06, 2009

Ind. Decisions - Tax Court decides one yesterday

The case is Enhanced Telecommunications v. Ind. Dept Revenue. In a 15-page opinion, Judge Fisher writes:

Enhanced Telecommunications Corp. (ETC) challenges the Department of State Revenue's (Department) imposition of Indiana's utility receipts tax (URT) on certain monies it received during the years ending December 31, 2003, December 31, 2004, and December 31, 2005 (the years at issue). The issues for the Court to decide are: I. Whether money ETC collected from its customers in “subscriber line charges” and “federal universal service contribution recoveries” is subject to the URT; and II. Whether distributions ETC received through various federal and state subsidy programs are subject to the URT. * * *

For the foregoing reasons, the Department has erroneously subjected ETC's SLCs, FUSCRs, and distributions to the URT. The Department's final determination in the matter is therefore REVERSED.

Posted by Marcia Oddi on November 6, 2009 08:01 AM
Posted to Ind. Tax Ct. Decisions