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Friday, August 07, 2015

Ind. Decisions - Tax Court posts one today, filed Aug. 6

In Hamilton Southeastern Utilities, Inc. v. Indiana Department of State Revenue, a 12-page opinion, Judge Wentworth writes:

Hamilton Southeastern Utilities, Inc. challenges the Indiana Department of State Revenue’s assessment of Indiana’s utility receipts tax (URT) on system development charges and connection fees it collected during the 2006, 2007, and 2008 tax years (the years at issue). This matter is currently before the Court on the parties’ cross-motions for summary judgment, which present one issue: whether Hamilton Southeastern’s system development charges and connection fees are gross receipts subject to the URT. * * *

On appeal, the Department claims that pursuant to Indiana Code §§ 6-2.3-1-4 and 6-2.3-3-10, Hamilton Southeastern’s system development charges and connection fees are gross receipts subject to URT. (See Resp’t Br. Supp. Mot. Summ. J. (“Resp’t Br.”) at 6-8.) Alternatively, the Department contends that the connection fees are subject to URT because Hamilton Southeastern did not separate them from other taxable receipts on its records or returns as required by Indiana Code § 6-2.3-3-2. (See Resp’t Reply Pet’r Responsive Br. (“Resp’t Reply Br.”) at 3.) * * *

For the foregoing reasons, the Court GRANTS summary judgment in favor of Hamilton Southeastern and against the Department on the first two issues. With respect to the third issue, there is a genuine issue of material fact. Accordingly, the Court will schedule a case management conference by separate order.

Posted by Marcia Oddi on August 7, 2015 11:21 AM
Posted to Ind. Tax Ct. Decisions