Thermo-Cycler Industries, Inc. v. Indiana Department of State Revenue

ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT

WENTWORTH, J.

Thermo-Cycler Industries, Inc. has challenged the Indiana Department of State Revenue’s final determination assessing it with unpaid Indiana sales and use tax liabilities for the 2008, 2009, and 2010 tax years (the years at issue). The matter is currently before the Court on the parties’ cross-motions for summary judgment and presents just one issue for the Court to decide: whether the Department’s assessments are void as a matter of law because of the audit procedures it employed. Upon review, the Court finds that they are not.

F…