Legal Opinion
UACC Midwest, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided July 3, 1996No. 49T10-9204-TA-00012PublishedCited by 14 opinions
1Opinion of the Court
FISHER, Judge.
UACC Midwest, Ine. (UACC) appeals a final determination of the Indiana Department of State Revenue (the Department) taxing UACC’s gross income under IND.CODE 6-2.1-2-3 at the rate of one and two-tenths percent (1.2%) rather than at the rate of three-tenths of one percent (0.3%).
ISSUES
I. Whether UACC’s income is derived from “selling at retail” or “the provision of a service” under the Indiana Gross Income Tax Act.
II. Whether the Indiana Gross Income Tax Act, as applied to cable television operators, is unconstitutional.
III. Whether the Department is entitled to recover the…
2Cases cited26 opinions
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Goldberg v. SweetSupreme Court of the United States · 1989
- TV Communications Network, Inc. v. ESPN, Inc.District Court, D. Colorado · 1991
21 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- State v. Aisin USA Mfg., Inc.Indiana Supreme Court · 2011
- Indiana Department of Revenue v. Kitchin Hospitality, LLCIndiana Supreme Court · 2009
- Mynsberge v. Department of State RevenueIndiana Tax Court · 1999
- Grand Victoria Casino & Resort, LP v. Indiana Department of State RevenueIndiana Tax Court · 2003
- Indiana Department of State Revenue v. Trump Indiana, Inc.Indiana Supreme Court · 2004
9 more not listed; retrieve them via the Exa API.