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Friday, August 19, 2011

Ind. Decisions - Tax Court issues opinion

In Miller Brewing Company v. Indiana Dept. of State Revenue, a 12-page opinion issued yesterday, Sr. Judge Fisher writes:

Miller Brewing Company (Miller) appeals the Indiana Department of State Revenue's (Department) denial of its claims for refund of Indiana adjusted gross income tax and supplemental net income tax (collectively, AGIT) paid for the 1997, 1998, and 1999 tax years (the years at issue). The case presents one issue for the Court to decide: whether, for purposes of calculating its Indiana AGIT liability, Miller's sales to Indiana customers are allocated to Indiana if those customers hired common carriers to pick up their merchandise at Miller's Ohio facility. * * *

In determining its Indiana AGIT liability for the years at issue, Miller did nothing more than follow Indiana law: pursuant to Indiana Code ยง 6-3-2-2(e)(1) and 45 I.A.C. 3.1-1-53(7), its carrier-pickup sales were not Indiana sales and therefore not allocable to Indiana. Accordingly, the Court GRANTS summary judgment in favor of Miller and against the Department.

This is the fourth opinion issued this year by the Tax Court.

Posted by Marcia Oddi on August 19, 2011 10:32 AM
Posted to Ind. Tax Ct. Decisions