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Dreaded v. Indiana Dept. of State Revenue

Tax Court of Indiana
Apr 20, 2006
846 N.E.2d 377 (Ind. T.C. 2006)

Summary

In Dreaded, the Court acknowledged that V-Line did not collect sales tax from its customers because the Department's invalid regulation indicated that it was not required to do so. Nevertheless, the Court held V-Line was still taxable for the tax at issue because the governing statute required V-line to collect the tax.

Summary of this case from Dreaded v. Ind. Dept. of ST Revenue, 49T10-0209-TA-105 (Ind.Tax 9-18-2006)

Opinion

No. 49T10-0209-TA-105.

April 20, 2006.


Unpublished memorandum decision. The Court grants summary judgment in favor of the Dept. and against V-Line.


Summaries of

Dreaded v. Indiana Dept. of State Revenue

Tax Court of Indiana
Apr 20, 2006
846 N.E.2d 377 (Ind. T.C. 2006)

In Dreaded, the Court acknowledged that V-Line did not collect sales tax from its customers because the Department's invalid regulation indicated that it was not required to do so. Nevertheless, the Court held V-Line was still taxable for the tax at issue because the governing statute required V-line to collect the tax.

Summary of this case from Dreaded v. Ind. Dept. of ST Revenue, 49T10-0209-TA-105 (Ind.Tax 9-18-2006)

In Dreaded, the Court determined that V-Line's charges for delivery services during the 1994-1996 tax years were subject to Indiana gross retail tax (sales tax) pursuant to Indiana Code § 6-2.5-4-1.

Summary of this case from Dreaded v. Ind. Dept. of ST Revenue, 49T10-0209-TA-105 (Ind.Tax 9-18-2006)
Case details for

Dreaded v. Indiana Dept. of State Revenue

Case Details

Full title:DREADED, INC. v. INDIANA DEPT. OF STATE REVENUE

Court:Tax Court of Indiana

Date published: Apr 20, 2006

Citations

846 N.E.2d 377 (Ind. T.C. 2006)

Citing Cases

Dreaded v. Ind. Dept. of ST Revenue, 49T10-0209-TA-105 (Ind.Tax 9-18-2006)

THOMAS FISHER, J. On April 20, 2006, this Court issued an order in the case of Dreaded, Inc. v. Indiana…