Indiana Department of State Revenue, Gross Income Tax Division v. Beemer Enterprises, Inc.

STATON, Judge.

Beemer Enterprises, Inc. brought the action below to recover taxes, interest and penalty charges paid under protest after the Indiana Department of Revenue assessed tax deficiencies against commissions received by Beemer during the years 1964 through 1972. The trial court determined that Beemer was entitled to a refund for taxes paid on the commissions generated by sales made in Illinois and Michigan. Finding no error, we affirm.

Beemer Enterprises, Inc. is an Indiana corporation with only one employee. It engages the services of four independent commissioned salesmen, each of…