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ATTORNEYS FOR PETITIONER: MARK J. RICHARDS BARTON T. SPRUNGER ICE MILLER 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

FILED
Nov 25 2008, 1:52 pm
of the supreme court, court of appeals and tax court

_____________________________________________________________________ CLERK ) U-HAUL CO. OF INDIANA, INC., ) ) Petitioner, ) ) v. ) Cause No. 49T10-0603-TA-20 ) INDIANA DEPARTMENT OF STATE ) REVENUE, ) ) Respondent. ) _____________________________________________________________________ ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT FOR PUBLICATION November 25, 2008 FISHER, J. U-Haul Company of Indiana, Inc. (U-Haul Indiana) has challenged the final determination of the Indiana Department of State Revenue (Department) assessing it with an additional gross income tax liability for the tax years ending March 31, 1999, March 31, 2000, and March 31, 2001 (the years at issue). The matter is currently before the Court on the parties' cross-motions for summary judgment. While the parties have raised several issues, the Court finds the following to be dispositive:

I. Whether the Department timely mailed its proposed assessment to U-Haul Indiana for the year ending March 31, 1999 (the 1999 tax year); and II. Whether the Department's retroactive imposition of gross income tax, based on its admitted change in interpretation of that tax, was proper. FACTS AND PROCEDURAL HISTORY The U-Haul Rental System (U-Haul System), rents assorted moving equipment to the public for use throughout the United States and Canada. (Pet'r Designation of Evidence (hereinafter, Pet'r Des'g Evid.) Ex. 1

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