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Thursday, August 11, 2016
Ind. Decisions - Tax Court posts one ruling today, filed late yesterday
In Brandenburg Industrial Service Company, an Illinois corporation v. Indiana Department of State Revenue, a 14-page opinion, Judge Wentworth writes:
Brandenburg Industrial Service Company has appealed the Indiana Department of State Revenue’s denials of its claims for a refund of the sales and use tax remitted in 2006 and 2007 as well as its assessments of sales and use tax for the same period (the period at issue). The matter is currently before the Court on the Department’s Motion for Partial Summary Judgment and presents one issue for the Court to decide.1 The Court restates the issue as whether Brandenburg was a producer of scrap steel eligible for exemption under Indiana Code § 6-2.5-5-3 (the Equipment Exemption) and Indiana Code § 6-2.5-5-5.1 (the Consumption Exemption) during the period at issue. Upon review, the Court finds in favor of Brandenburg. * * *
When, as here, all of the reasonable inferences arising from the undisputed material facts lead to but one conclusion, the Court may grant summary judgment to either party on the issues raised in the motion. See, e.g., Popovich v. Indiana Dep’t of State Revenue, 52 N.E.3d 73, 77-78 (Ind. Tax Ct. 2016). Accordingly, the Court GRANTS partial summary judgment to Brandenburg. The Court will direct the parties regarding all other remaining matters by separate cover.
Posted by Marcia Oddi on August 11, 2016 10:45 AM
Posted to Ind. Tax Ct. Decisions