Preview:

ATTORNEY FOR PETITIONER: BRETT J. MILLER BINGHAM McHALE LLP Indianapolis, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA JENNIFER E. GAUGER MATTHEW R. NICHOLSON DEPUTY ATTORNEYS GENERAL Indianapolis, IN _____________________________________________________________________

IN THE INDIANA TAX COURT
ALLIED COLLECTION SERVICE, INC.,

FILED
Dec 22 2008, 10:58 am
of the supreme court, court of appeals and tax court

_____________________________________________________________________ CLERK ) ) Petitioner, ) ) v. ) Cause No. 49T10-0608-TA-76 ) INDIANA DEPARTMENT OF ) STATE REVENUE, ) ) Respondent. ) ______________________________________________________________________ ORDER ON PARTIES CROSS-MOTIONS FOR SUMMARY JUDGMENT FOR PUBLICATION December 22, 2008 FISHER, J. Allied Collection Service, Inc. (Allied) appeals the Indiana Department of State Revenues (Department) imposition of Indiana use tax on collection letters Allied purchased from an out-of-state vendor in 2003 and 2004 (the years at issue). The matter is currently before the Court on the parties cross-motions for summary judgment. The issue for the Court to decide is whether Allied acquired those letters in a taxable "retail unitary transaction."

FACTS AND PROCEDURAL HISTORY The following facts are undisputed. Allied is a licensed collection agency located in Columbus, Indiana. During the years at issue, Allied was engaged by various

healthcare providers to collect on the delinquent accounts of their patients. To facilitate collections, Allied used mailing techniques, in conjunction with telephone techniques, as "federal and state compliance requirements provide that collection efforts with debtors must include specific notices and other disclosures via physical letters as opposed to other paperless means of communication." (Aff. of Terry Young in Supp. of Petr [] Mot. for Summ. J. (hereinafter, Petr Aff.)

Download Allied Collection Sevice, Inc. v. Indiana Dept. of State Revenue.pdf

Indiana Law