Legal Opinion
Frame Station, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided July 15, 2002No. 49T10-9801-TA-8PublishedCited by 3 opinions
1Opinion of the CourtFisher, J.
The Frame Station, Inc., d/b/a Frame-makers IV (Framemakers), appeals the December, 1, 1997 determination of the Indiana Department of State Revenue (Department) denying Framemakers' claim for a $9,155.54 sales and use tax refund for the 1998-1995 tax years. The sole issue is whether Framemakers' sale of custom-framed art constitutes a "retail unitary transaction" and is thereby subject to Indiana's gross retail and use tax (sales tax).
For the following reasons, the Court holds that Framemakers' transactions are taxable and therefore AFFIRMS the Department's final determination.
FACTS AND…
2Cases cited4 opinions
- Salin Bancshares, Inc. v. Indiana Department of RevenueIndiana Tax Court · 2000
- Cowden & Sons Trucking, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Indiana Department of State Revenue v. Martin Marietta Corp.Indiana Court of Appeals · 1979
- Webb v. Clark CountyIndiana Court of Appeals · 1927
3Cited by3 opinions
- Dfs Secured Healthcare Receivables Trust v. Caregivers Great Lakes, Inc. And Marc LeestmaCourt of Appeals for the Seventh Circuit · 2004
- Howland v. Indiana Department of State RevenueIndiana Tax Court · 2003
- Georgia Receivables v. Caregivers Great LakCourt of Appeals for the Seventh Circuit · 2004