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Monday, June 04, 2012

Ind. Decisons - Tax Court issues one today

In Fresenius USA Marketing, Inc. v. Ind. Dept. of State Revenue, a 9-page opinion, Judge Wentworth writes:

Fresenius USA Marketing, Inc. has appealed the Indiana Department of State Revenue’s final determination denying its claim for refund of gross retail (sales) and use tax collected on its sales of dialysis equipment and remitted to the Department between January 1, 2004 and October 31, 2007 (the period at issue). The matter is currently before the Court on the Department’s motion to dismiss, which the Court denies. * * *

In its motion, the Department provides three alternative reasons for the dismissal of Fresenius’s appeal:

I. The Court lacks subject matter jurisdiction over Fresenius’s appeal and the case must therefore be dismissed under Indiana Trial Rule 12(B)(1);
II. Fresenius lacks standing to bring its appeal and the case must therefore be dismissed under Indiana Trial Rule 12(B)(2)2; and
III. Fresenius has failed to certify its appeal as a class action lawsuit and the case must therefore be dismissed under Indiana Trial Rule 12(B)(6). * * *

For the foregoing reasons, the Department’s motion to dismiss is DENIED. The Court will schedule the matter for a case management conference in a separate order.

Posted by Marcia Oddi on June 4, 2012 01:45 PM
Posted to Ind. Tax Ct. Decisions