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APPEARING PRO SE: BRIAN SULLIVAN Fishers, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA ROBERT B. WENTE DEPUTY ATTORNEY GENERAL Indianapolis, IN

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IN THE INDIANA TAX COURT
BRIAN SULLIVAN, ) ) Petitioner, ) ) v. ) Cause No. 49T10-0101-TA-1 ) INDIANA DEPARTMENT OF ) STATE REVENUE, ) ) Respondent. ) ) ______________________________________________________________________ ORDER ON PARTIES' CROSS MOTIONS FOR SUMMARY JUDGMENT NOT FOR PUBLICATION July 14, 2005 FISHER, J. Brian Sullivan (Sullivan) appeals the final determination of the Indiana Department of State Revenue (Department), denying his claim for a refund of Indiana gross retail tax (sales tax). The matter is currently before the Court on the parties' cross motions for summary judgment. The sole issue for the Court to decide is whether Sullivan is entitled to a refund of sales tax paid on telecommunication services received via satellite. For the following reasons, the Court now GRANTS Sullivan's motion for summary judgment and DENIES the Department's motion.

FACTS AND PROCEDURAL HISTORY The facts in this case are undisputed. Sullivan entered into a subscription

contract with DISH Network for the purchase of direct broadcast satellite television programming. As a result, Sullivan received satellite programming, originating from DISH Network's Worldwide Digital Broadcast Center (Broadcast Center) located in Cheyenne, Wyoming. At the Broadcast Center, video, audio and data information is combined into a digital stream and then sent to various satellites in space. The

satellites relay the programming stream to DISH Network subscribers throughout the United States, including customers in Indiana. Based on his contract, DISH Network sent Sullivan a bill for the first two months of programming, which also included a $5.69 sales tax charge. Sullivan paid the tax and subsequently filed a claim for refund with the Department on January 27, 2000. On October 4, 2000, the Department issued its order denying the claim. Sullivan filed an original tax appeal on January 2, 2001. The Court held a hearing on August 14, 2002. Additional facts will be supplied as necessary. ANALYSIS AND OPINION Standard of Review This Court hears appeals from denials of refunds by the Department de novo and therefore is not bound by the evidence or the issues raised at the administrative level. IND. CODE ANN.

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