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ATTORNEYS FOR PETITIONER: JEFFREY S. DIBLE ROBERT L. HARTLEY FROST BROWN TODD LLC Indianapolis, IN

ATTORNEYS FOR RESPONDENT: GREGORY F. ZOELLER ATTORNEY GENERAL OF INDIANA TIMOTHY A. SCHULTZ DEPUTY ATTORNEY GENERAL Indianapolis, IN

MARTIN I. EISENSTEIN STACY O. STITHAM BRANN & ISAACSON Lewiston, ME _____________________________________________________________________ Dec 29 2010, 1:34 pm

FILED
of the supreme court, court of appeals and tax court

IN THE INDIANA TAX COURT
AOL, LLC,

CLERK

_____________________________________________________________________ ) ) Petitioner, ) ) v. ) Cause No. 49T10-0903-TA-7 ) INDIANA DEPARTMENT OF STATE ) REVENUE, ) ) Respondent. ) ______________________________________________________________________ ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT NOT FOR PUBLICATION December 29, 2010 FISHER, J. AOL, LLC (AOL) appeals the Indiana Department of State Revenue's (Department) final determinations denying its two claims for refund of use tax paid from January 1, 2003 through November 30, 2006 and May 1, 2006 through June 30, 2007 (the tax periods at issue). The matter, currently before the Court on the parties' cross motions for summary judgment, presents one issue: whether the Department's denials

of AOL's claims were improper.1 FACTS AND PROCEDURAL HISTORY The following facts are undisputed. AOL, a foreign limited liability company, is an online service provider.2 (See Pet'r Des'g Evid. at Jt. Stip.

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