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Wednesday, July 01, 2015

Ind. Decisions - Tax Court posts one, dated June 30th

In Asplundh Tree Expert Co. v. Indiana Department of State Revenue, an 11page opinion, Judge Wentworth writes:

Asplundh Tree Expert Company has appealed the Indiana Department of State Revenue’s denials of its claims for a refund of use tax. The matter is currently before the Court on Asplundh’s Motion for Partial Summary Judgment. Asplundh’s Motion presents two issues that the Court restates as: 1) whether Asplundh properly paid Indiana use tax on its out-of-state purchases of commercial motor vehicles; and if so, 2) whether the imposition of use tax violated the Commerce Clause of the United States Constitution. Finding that Asplundh properly paid use tax on its vehicle purchases and that the imposition of use tax did not violate the Commerce Clause, the Court grants partial summary judgment to the Department.

Posted by Marcia Oddi on July 1, 2015 10:10 AM
Posted to Ind. Tax Ct. Decisions