Preview:

ATTORNEYS FOR PETITIONER: ATTORNEYS FOR RESPONDENT: B. KEITH SHAKE STEVE CARTER LOCKE REYNOLDS, LLP ATTORNEY GENERAL OF INDIANA MICHAEL R. HARPRING ANDREW W. SWAIN ATTORNEY AT LAW SPECIAL COUNSEL, TAX SECTION Indianapolis, IN Indianapolis, IN ______________________________________________________________________

IN THE INDIANA TAX COURT
) DREADED, INC. d/b/a V-LINE CORP., ) ) Petitioner, ) ) v. ) Cause No. 49T10-0209-TA-105 ) INDIANA DEPARTMENT OF ) STATE REVENUE, ) ) Respondent. ) ) ______________________________________________________________________ ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT NOT FOR PUBLICATION April 20, 2006 FISHER, J. Dreaded, Inc. d/b/a V-Line Corp. (V-Line) 1 appeals the final determination of the Indiana Department of State Revenue (Department) assessing it with gross retail tax (sales tax) liability on income received for services performed during the 1994, 1995 and 1996 tax years (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 On August 1, 2001, V-Line sold its assets (including the V-Line name). The company continued with certain liabilities, including this appeal, under the new name of Dreaded, Inc. Because many of the facts and events leading to this appeal reference the name V-Line, the Court will, for purposes of this opinion, refer to the Petitioner as VLine.
1

whether charges imposed by V-Line for delivery services are subject to Indiana sales tax pursuant to Indiana Code

Download Dreaded, Inc. d/b/a V-Line Corp. v. Indiana Dept. of State Revenue.pdf

Indiana Law