Tannins of Indianapolis, LLC v. Indiana Department of State Revenue

This case asks whether Tannins of Indianapolis, LLC is entitled to the purchase for resale exemption on its 2009, 2010, and 2011 purchases of programmable cards that operate its wine sample dispensing equipment. The Court finds that Tannins’ purchases of the cards are not exempt.

FACTS AND PROCEDURAL HISTORY

Tannins (d/b/a Tastings) owns and operates a wine bar in downtown Indianapolis that sells a selection of foods and desserts in addition to selling wine by the glass, by the bottle, and in two-ounce samples. (Resp’t Des’g Evid. Supp. Resp’t Br. *512(“Resp’t Evid.”), Ex. 2 at 3; Trial Tr. at 7.)…