Preview:

ATTORNEYS FOR PETITIONER: STEPHEN H. PAUL BRENT A. AUBERRY JON LARAMORE BAKER & DANIELS Indianapolis, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA ANDREW W. SWAIN SPECIAL COUNSEL, TAX SECTION JOHN D. SNETHEN DEPUTY ATTORNEY GENERAL Indianapolis, IN ______________________________________________________________________

IN THE INDIANA TAX COURT
RDI/CAESARS RIVERBOAT CASINO, LLC, ) ) Petitioner, ) ) v. ) Cause No. 49T10-0409-TA-40 ) INDIANA DEPARTMENT OF ) STATE REVENUE, ) ) Respondent. ) ) ______________________________________________________________________ ORDER ON PETITIONER'S MOTION FOR SUMMARY JUDGMENT FOR PUBLICATION October 5, 2006 FISHER, J. RDI/Caesars Riverboat Casino, LLC (Caesars) appeals the final determination of the Indiana Department of State Revenue (Department), calculating Caesars's Riverboat Wagering Tax (RWT) liability for the period July 1, 2002 to June 30, 2003 (period at issue). The matter is currently before the Court on Caesars's motion for summary judgment. The issue for the Court to decide is whether the Department

applied the proper RWT rate to Caesars's adjusted gross receipts for the period at

issue. For the following reasons, the Court now DENIES Caesars's motion for summary judgment. FACTS AND PROCEDURAL HISTORY The material facts in this case are undisputed. Caesars owns and operates a riverboat casino in Harrison County, Indiana. Caesars began full-time gaming

operations on November 20, 1998. At that time, riverboat casinos in Indiana were allowed to conduct excursion gaming only (i.e., where passengers could embark and disembark a docked riverboat for 30 minutes before the riverboat would conduct two to four hour gambling cruises). Effective July 1, 2002, however, the legislature legalized "flexible scheduling." Flexible scheduling "refers to the practice of conducting gambling games and allowing the continuous ingress and egress of passengers for the purpose of gambling while a riverboat is docked." IND. CODE ANN.

Download RDI/Caesars Riverboat Casino, LLC v. Indiana Department of State Revenue.pdf

Indiana Law