Legal Opinion
National Serv-All, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided December 19, 1994No. 02T10-9202-TA-00005PublishedCited by 12 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioners, National Serv-All, Inc., and National Serv-All, Inc., d/b/a Zent's, (collectively, National), appeal the assessment of gross retail (sales) and use tax by the Respondent, the Indiana Department of State Revenue (the Department), for calendar years 1986, 1987, and 1988 (the years at issue). -
ISSUES
I. Whether National is entitled to the sales tax exemption available to governmental agencies and instrumentalities under IND.CODE 6-2.5-5-16.
II. Whether National has met its burden of proof in showing that it is entitled to the sales tax exemption for public…
2Cases cited28 opinions
- Ayres v. Indian Heights Volunteer Fire Department, Inc.Indiana Supreme Court · 1986
- Reissner v. OxleyIndiana Supreme Court · 1881
- Rhoades v. StateIndiana Supreme Court · 1946
- Browning-Ferris, Inc. v. CommonwealthSupreme Court of Virginia · 1983
- Fairchild v. United Service CorporationNew Mexico Supreme Court · 1948
23 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Tri-State Group, Inc. v. Ohio Edison Co.Ohio Court of Appeals · 2002
- State Ex Rel. ANR Pipeline Co. v. Indiana Department of State RevenueIndiana Tax Court · 1996
- Brown v. Cook County Forest PreserveAppellate Court of Illinois · 1996
- Long v. Dilling Mechanical Contractors, Inc.Indiana Court of Appeals · 1999
- Northern Tier Solid Waste Authority v. Commonwealth, Department of RevenueCommonwealth Court of Pennsylvania · 2004
7 more not listed; retrieve them via the Exa API.