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Saturday, April 30, 2016

Ind. Decisions - Tax Court posted one Friday, April 29th

In Hamilton Southeastern Utilities, Inc. v. Indiana Department of Revenue, a 6-page opinion, a 6-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 connection fees it collected during the 2006, 2007, and 2008 tax years (the years at issue). This matter is currently before the Court on Hamilton Southeastern’s motion for partial summary judgment, which presents one issue: whether the amount of Hamilton Southeastern’s nontaxable connection fees is subject to URT because it was not separated from its taxable receipts on its returns. The Court finds that the amount of Hamilton Southeastern’s connection fees was separated from taxable receipts on its returns. * * *

Hamilton Southeastern’s connection fees are not subject to the URT because it has satisfied the requirements of Indiana Code § 6-2.3-3-2.

Posted by Marcia Oddi on April 30, 2016 08:52 AM
Posted to Ind. Tax Ct. Decisions