Zimmer, Inc. v. Indiana Department of State Revenue

ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT

WENTWORTH, J.

Zimmer, Inc. has challenged the Indiana Department of State Revenue’s assessments of use tax for the 2009, 2010, and 2011 tax years (the “years at issue”). The matter is currently before the Court on the parties’ cross-motions for summary judgment. 1 The dispositive issue is whether Zimmer’s Indiana activities regarding its exhibition booth components constituted a taxable use or non-taxable storage for use outside the state during the years at issue. Upon review, the Court grants the cross-motions in part and denies them in…