Carroll County Rural Electric Membership Corp. v. Indiana Department of State Revenue

Carroll County Rural Electric Membership Corporation (Carroll County REMC) appeals the final determination of the Indiana Department of State Revenue (Department) holding that as of January 14, 2000, Carroll County REMC's purchase of the trade publication, The Hlectric Consumer, would be subject to the state gross retail (sales) tax. The parties have presented the following issue on appeal: whether The Electric Consumer is a newspaper and is therefore exempt from sales tax pursuant to Indiana Code § 6-2.5-5-17. 1

FACTS AND PROCEDURAL HISTORY

Carroll County REMC is a local district corporation…