Lowe's Home Centers, LLC v. Indiana Department of State Revenue

ORDER ON PARTIES’ CROSS-MOTIONS.FOR SUMMARY JUDGMENT

WENTWORTH, J.

Lowe’s Home Centers, LLC (Lowes) challenges the Indiana Department of State Revenue’s assessment of Indiana’s gross retail tax (sales tax) on construction material it incorporated into its customers’ real property during the tax years ending on December 31, 2007, 2008, and 2009 (the years at issue). The matter, currently before the Court on the parties’ cross-motions for summary judgment, presents one issue for the Court to decide: did Lowes properly self-assess and remit use tax on that construction material or was it required…