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Thursday, August 20, 2015

Ind. Decisions - Tax Court decides one today [Updated, now two]

In R. R. Donnelley & Sons Company v. Indiana Department of State Revenue, an 8-page opinion, Judge Wentworth writes:

R.R. Donnelley & Sons Company has appealed the Indiana Department of State Revenue’s assessments of Indiana use tax on its purchases of shipping pallets for the 2007, 2008, and 2009 tax years (the years at issue). The matter is currently before the Court on the parties’ cross-motions for summary judgment, which present one issue for the Court to decide: whether RR Donnelley’s purchases of shipping pallets are exempt from use tax under Indiana Code § 6-2.5-5-9(d) (“Nonreturnable Container Exemption”). The Court finds that they are not. * * *

For the reasons stated above, RR Donnelley’s pallets are returnable containers, and RR Donnelley’s purchases of those pallets do not qualify for the Nonreturnable Container Exemption. Accordingly, the Court GRANTS summary judgment in favor of the Department and against RR Donnelley.

Here is a second opinion from today, a 4-page order on rehearing in Property Development Company Four, LLC v. Grant County Assessor. Judge Wentworth writes:
On May 12, 2015, this Court reversed, in part, the Indiana Board of Tax Review’s final determination in the above-captioned matter. See Property Dev. Co. Four, LLC v. Grant Cnty. Assessor, 31 N.E.3d 1049 (Ind. Tax Ct. 2015). In its opinion, the Court held that the Grant County Assessor’s retroactive assessments of Property Development Company Four, LLC’s real property were invalid because Property Development had not received sufficient notice of the assessments and the property tax liabilities arising therefrom. See id. at 1052-54. The Assessor has filed a Petition for Rehearing pursuant to Rule 63(B) of Indiana’s Rules of Appellate Procedure. The Assessor’s Petition presents two issues that the Court restates as: 1) whether the Court omitted a material fact when it determined that Property Development received insufficient notice; and, if not, 2) whether the Court erred in invalidating the assessments. The Court, having reviewed the Assessor’s Petition and Property Development’s response thereto, grants the Assessor’s Petition for the sole purpose of clarifying its opinion.

Posted by Marcia Oddi on August 20, 2015 03:42 PM
Posted to Ind. Tax Ct. Decisions