Tuesday, September 17, 2013
Ind. Decisions - Tax Court decided one yesterday
In United Parcel Service, Inc. v. Indiana Department of State Revenue, a 12-page opinion, Sr. Judge Fisher writes:
United Parcel Service, Inc. (UPS) challenges the Indiana Department of State Revenue’s denial of its refund claim for the 2000 tax year and its assessment of additional corporate income tax for the 2001 tax year (“the years at issue”). The matter, currently before the Court on UPS’s motion for summary judgment, presents two issues which the Court restates as: 1) whether foreign reinsurance companies must be physically present in Indiana to satisfy the statutory requirement of “doing business” under Indiana Code § 27-1-18-2; and 2) if so, whether Indiana Code § 6-3-2-2.8(4), in providing an exemption from Indiana’s corporate income tax to foreign reinsurance companies that are “doing business” in Indiana under Indiana Code § 27-1-18-2, violates the Commerce Clause of the United States Constitution. Finding that physical presence is required and that the Commerce Clause challenge is improper, the Court grants summary judgment to the Department.
Posted by Marcia Oddi on September 17, 2013 09:59 AM
Posted to Ind. Tax Ct. Decisions