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ATTORNEYS FOR PETITIONER: LARRY J. STROBLE RANDAL J. KALTENMARK ZIAADDIN MOLLABASHY BARNES & THORNBURG, LLP Indianapolis, IN

ATTORNEYS FOR RESPONDENT: GREGORY F. ZOELLER ATTORNEY GENERAL OF INDIANA ANDREW W. SWAIN CHIEF COUNSEL, TAX SECTION JOHN D. SNETHEN SECTION CHIEF, TAX SECTION TIMOTHY A. SCHULTZ NANCY M. HAUPTMAN DEPUTY ATTORNEYS GENERAL Indianapolis, IN _____________________________________________________________________

CLERK _____________________________________________________________________
of the supreme court, court of appeals and tax court

IN THE INDIANA TAX COURT

FILED

Nov 16 2009, 11:33 am

AMERITECH PUBLISHING, INC.,

) ) Petitioner, ) ) v. ) Cause No. 49T10-0805-TA-29 ) INDIANA DEPARTMENT OF STATE ) REVENUE, ) ) Respondent. ) ______________________________________________________________________ ORDER ON PARTIES CROSS-MOTIONS FOR SUMMARY JUDGMENT FOR PUBLICATION November 16, 2009 FISHER, J. Three years ago, this Court issued an unpublished decision in which it held that, during a portion of the 1998 through 2003 tax years, Ameritech Publishing, Inc.s (API) out-of-state purchases of paper and printing services and its in-state use of telephone directories were not subject to Indiana use tax. (See Jt. Stip. Facts

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