Monday, November 16, 2009
Ind. Decisions - Tax Court decides one today
In Ameritech Publishing, Inc. v. Indiana Dept. of State Revenue, an 11-page opinion, Judge Fisher writes:
Three years ago, this Court issued an unpublished decision in which it held that, during a portion of the 1998 through 2003 tax years, Ameritech Publishing, Inc.'s (API) out-of-state purchases of paper and printing services and its in-state use of telephone directories were not subject to Indiana use tax. * * *
The Department asserts that it has presented new arguments in this case but, in distilling those arguments, the Court finds that they are nothing more than reiterations of the Department's arguments in API I. Accordingly, pursuant to the facts as stipulated to by the parties and the relevant law as codified at Indiana Code § 6-2.5-3-2, the Court holds that API's in-state use of its telephone directories, during the years at issue, were not subject to Indiana use tax. Therefore, the Department's final determination is REVERSED and the Department is ordered to refund to API the use taxes it paid during the years at issue.
Posted by Marcia Oddi on November 16, 2009 01:07 PM
Posted to Ind. Tax Ct. Decisions