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Tuesday, June 23, 2015

Ind. Decisions - Tax Court decides one today

In Aztec Partners, LLC v. Indiana Department of State Revenue, an 11-page opinion, Judge Wentworth writes:

This case examines whether the electricity that Aztec Partners, LLC used to power certain equipment between January 1, 2010, and March 31, 2011 (the period at issue) was subject to Indiana sales tax.1 The Court finds that it was not. * * *

Accordingly, the Court finds that during the period at issue the electricity that powered the electrical equipment that held and preserved the food items was essential and integral to Aztec’s integrated production process.

For all the reasons stated above, the Court REVERSES the Department’s final determination. Therefore, the Court REMANDS this matter to the Department so that it may take the actions necessary to give full effect to this opinion.

Posted by Marcia Oddi on June 23, 2015 05:21 PM
Posted to Ind. Tax Ct. Decisions