Williams v. Indiana Department of State Revenue

Christina L. Williams challenges the Indiana Department of State Revenue’s (Department) final determination that she is not entitled to a refund of Indiana gross retail (sales) tax that she paid when she purchased an automobile in Indiana. The sole issue for this Court’s consideration is whether pursuant to Ind.Code Ann. Section 6-2.,5-3-5 Williams is entitled to a refund of the gross retail tax that she paid on the automobile that she purchased in Indiana. For the reasons stated below, the Court finds for the Department.

FACTS AND PROCEDURAL HISTORY

On November 27, 1998, Williams, an Indiana…