Maurer v. Indiana Department of State Revenue

FISHER, Judge.

In a case of first impression in Indiana, Petitioner Sol Maurer appeals the final determination by the Respondent, the Indiana Department of State Revenue (the Department), denying Maurer's claim for refund of gross retail/use tax. The issue present ed is whether Maurer, as the winner of a prize in a charity raffle, is liable for sales or use tax on the prize he received or on the ticket that gave him the chance to win that prize. He is not.

FACTS

Infa-Life Seekers is a tax-exempt Evansville area charity that provides money and equipment to special care nurseries for premature and…