Wendt LLP v. Indiana Department of State Revenue

This case concerns the applicability of Indiana’s public transportation sales and use tax exemption to purchases of a licensed common carrier. The Indiana Department of State Revenue determined that just a portion of Wendt LLP’s 2001 through 2004 purchases of tangible personal property were entitled to the public transportation exemption. The Court affirms in part and reverses in part.

FACTS

Wendt, a licensed common carrier headquartered in Wabash, Indiana, is in the business of intrastate, interstate, and international relocation of oversized factory machinery. (See Jt. Stip. at ¶ 1; Resp’t…