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ATTORNEYS FOR PETITIONER: DAVID S. RICHEY RANDOLPH G. HOLT PARR RICHEY OBREMSKEY & MORTON Indianapolis, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA JOEL SCHIFF DEPUTY ATTORNEY GENERAL Indianapolis, IN

IN THE INDIANA TAX COURT
CARROLL COUNTY RURAL ELECTRIC MEMBERSHIP CORPORATION, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent. ) ) ) ) ) ) ) ) ) ) )

Cause No. 49T10-0003-TA-32

ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA DEPARTMENT OF STATE REVENUE FOR PUBLICATION December 2, 2005 FISHER, J. Carroll County Rural Electric Membership Corporation (Carroll County REMC) appeals the final determination of the Indiana Department of State Revenue (Department) holding that as of January 14, 2000, Carroll County REMC's purchase of the trade publication, The Electric Consumer, would be subject to the state gross retail (sales) tax. The parties have presented the following issue on appeal: whether The

Electric Consumer is a newspaper and is therefore exempt from sales tax pursuant to Indiana Code

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