Legal Opinion
Shoup Buses, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided May 25, 1994No. 45T10-9111-TA-00061, 45T10-9111-TA-00057, 45T10-9201-TA-00003PublishedCited by 17 opinions
1Opinion of the Court
FISHER, Judge.
Shoup Buses, Inc., Tri-State Coach Lines, Inc., and United Limo, Inc. (collectively referred to as the Taxpayers) appeal the Indiana Department of State Revenue's (the Department) final determinations denying their claims for refund of Indiana Special Fuel Tax 2 for the years 1986, 1987, 1988, and 1989.
ISSUE
The court phrases the issue in two parts:
A. Whether out-of-state contiguous counties are included within the meaning of service area in IND.CODE 6-6-2.1-301(a2)(6); and
B. Whether travel outside a service area renders a common carrier ineligible for the IC 6-6-2.1-8301(a)(6)…
2Cases cited15 opinions
- Bayh v. SonnenburgIndiana Supreme Court · 1991
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Western Select Properties, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- May Department Stores Co. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Indianapolis Historic Partners v. State Board of Tax CommissionersIndiana Tax Court · 1998
- National Serv-All, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Longmire v. Indiana Department of State RevenueIndiana Tax Court · 1994
12 more not listed; retrieve them via the Exa API.