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ATTORNEYS FOR PETITIONER: LARRY J. STROBLE RANDAL J. KALTENMARK DANA L. LUETZELSCHWAB BARNES & THORNBURG LLP Indianapolis, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA JOHN D. SNETHEN DEPUTY ATTORNEY GENERAL Indianapolis, IN

IN THE INDIANA TAX COURT
HAAS PUBLISHING COMPANY, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent. ) ) ) ) ) ) ) ) ) )

Cause No. 49T10-0309-TA-47

ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA DEPARTMENT OF STATE REVENUE FOR PUBLICATION October 6, 2005 FISHER, J. Haas Publishing Company (Haas) appeals the final determination of the Indiana Department of State Revenue (Department) assessing it with use tax for the 1998, 1999, and 2000 tax years (the years at issue). The issue for this Court to decide is whether Haas's publications are free distribution newspapers thereby making its production costs exempt from the use tax pursuant to Indiana Code

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Indiana Law