Klink Trucking, Inc. v. Indiana Department of State Revenue

Klink Trucking, Inc. appeals the Indiana Department of State Revenue’s assessments of use tax for the 2008, 2009, and 2010 'tax years (the “years at issue”). The Court restates the dispositive issue as whether Klirik’s trucks and related expense items were predominately used in providing public transportation during the years at issue and, thus, exempt from use tax. Upon review, the Court finds in favor of Klink.

FACTS AND PROCEDURAL HISTORY

Klink, an Indiana corporation, is a motor carrier that provides landscaping, construction, and hauling services from its landscaping yard in Fort Wayne,…