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Tuesday, December 15, 2015

Ind. Decisions - Tax Court posts one today, decided Dec. 14

In Crystal Flash Petroleum, LLC v. Indiana Department of State Revenue, a 10-page opinion, Judge Wentworth writes:

Crystal Flash Petroleum, LLC has appealed the Indiana Department of State Revenue’s denial of its claims for refund of sales/use tax remitted for the 2007 and 2008 tax years. The matter is currently before the Court on the Department’s Motion for Partial Summary Judgment, which the Court grants in part and denies in part. * * *

The Department’s Motion presents three issues that the Court restates as: 1) whether Crystal Flash is entitled to a refund of the sales/use tax it paid on its ice production equipment; 2) whether Crystal Flash is entitled to a refund of the sales/use tax it paid on certain food preparation equipment; and 3) whether Crystal Flash is entitled to a refund of the sales/use tax it paid on its mid-grade gasoline equipment. Nonetheless, the Court must first address Crystal Flash’s argument that the Department has not made a prima facie case that is entitled to summary judgment on these issues because this matter concerns its refund claim, not the audit or proposed sales/use tax assessments. * * *

[T]he Department has made a prima facie case by designating its proposed sales/use tax assessments as evidence for purposes of this Motion. Accordingly, the evidentiary burden has shifted to Crystal Flash5 to show that there is a genuine of material fact as to whether: 1) it is engaged in production, 2) it has an integrated production process, or 3) its ice production, food preparation, or mid-grade gasoline equipment is essential and integral to its production process. * * *

For the above-stated reasons, the Court GRANTS summary judgment in favor of the Department and AGAINST Crystal Flash with respect to Issues 1 and 2 and DENIES the Department’s Motion with respect to Issue 3. The Court will issue an order under separate cover regarding the unresolved issues in this case.

Posted by Marcia Oddi on December 15, 2015 11:39 AM
Posted to Ind. Tax Ct. Decisions