Miller Brewing Co. v. Indiana Department of Revenue

ORDER ON PARTIES’ MOTIONS FOR SUMMARY JUDGMENT

FISHER, Senior Judge.

Miller Brewing Company (Miller) appeals the Indiana Department of State Revenue’s (Department) denial of its claims for refund of Indiana adjusted gross income tax and supplemental net income tax (collectively, AGIT) paid for the 1997, 1998, and 1999 tax years (the years at issue). 1 The case presents one issue for the Court to decide: whether, for purposes of calculating its Indiana AGIT liability, Miller’s sales to Indiana customers are allocated to Indiana if those customers hired common carriers to pick up their…