Legal Opinion
Rhoade v. Indiana Department of State Revenue
Indiana Tax Court
Decided September 6, 2002No. 49T10-9902-TA-6PublishedCited by 16 opinions
1Opinion of the CourtFisher, J.
Bradley J. Rhoade appeals the December 29, 1998 order of the Indiana Department of State Revenue (Department) that denied his claim for a refund of Indiana’s use tax in the amount of $878.27. This matter is before the Court on Rhoade’s motion for summary judgment and the Department’s motion for judgment on the pleadings. The parties raise various issues, which the Court restates as:
I. Whether Rhoade is exempt from paying Indiana’s use tax because he already paid Florida’s sales tax on the purchase price of his vehicle; and
II. Whether imposition of the Indiana use tax on a vehicle for which…
2Cases cited18 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- American Trucking Assns., Inc. v. ScheinerSupreme Court of the United States · 1987
- Westinghouse Electric Corp. v. TullySupreme Court of the United States · 1984
13 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Horseshoe Hammond, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2007
- Grand Victoria Casino & Resort, LP v. Indiana Department of State RevenueIndiana Tax Court · 2003
- Galligan v. Indiana Department of State RevenueIndiana Tax Court · 2005
- Carnahan Grain, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2005
- North Central Industries, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2003
11 more not listed; retrieve them via the Exa API.