Schilli Leasing, Inc. v. Indiana Department of State Revenue

Schilli Leasing, Inc. has appealed the Indiana Department of State Revenue’s final determination assessing it with unpaid sales and use tax liabilities for the 2008, 2009, and 2010 tax years (the years at issue). Schilli Leasing’s appeal presents one issue for the Court to decide: whether the retail transactions giving rise to those unpaid liabilities were exempt from sales and use taxes under Indiana Code § 6-2.5-5-27, Indiana’s public transportation exemption. Upon review, the Court finds that they were not exempt, '• ■

FACTS AND PROCEDURAL HISTORY

Schilli Leasing, located in Remington,…