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Thursday, June 17, 2010

Ind. Decisions - Two Tax Court opinions, dated 6/16/10

In Mirant Sugar Creek, LLC v. Indiana Dept. of State Revenue, a 14-page opinion, Judge Fisher writes:

Mirant Sugar Creek, LLC (Mirant) appeals the Indiana Department of State Revenue's (Department) denial of its claim for refund of Indiana's Utility Services Use Tax (the USUT) paid on its purchases of natural gas for the month of July, 2006 (the period at issue). The matter, before the Court on the parties' cross-motions for summary judgment, presents the following issues: (1) whether Mirant obtained a ruling from the Department providing that it was not subject to the USUT; and (2) if not, whether Mirant's purchases of natural gas were subject to the USUT. * * *

For the above stated reasons, the Court DENIES the Department's motion for summary judgment in its entirety. The Court, however, GRANTS Mirant's cross-motion for summary judgment in part. Accordingly, the Department's December 4, 2007 order is REVERSED and the Department is ordered to refund to Mirant the USUT taxes it paid for the period at issue.

Mirant Sugar Creek, LLC v. Indiana Dept. of State Revenue (NFP) - Judge Fisher's 12-page opinion deals with evidence issues.

Posted by Marcia Oddi on June 17, 2010 10:53 AM
Posted to Ind. Tax Ct. Decisions