Legal Opinion
Fresenius USA Marketing, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided June 1, 2012No. 49T10-1008-TA-45PublishedCited by 2 opinions
1Opinion of the Court
ORDER ON RESPONDENT’S MOTION TO DISMISS
WENTWORTH, J.
Fresenius USA Marketing, Inc. has appealed the Indiana Department of State Revenue’s final determination denying its claim for refund of gross retail (sales) and use tax collected on its sales of dialysis equipment and remitted to the Department between January 1, 2004 and October 31, 2007 (the period at issue). The matter is currently before the Court on the Department’s motion to dismiss, which the Court denies.
FACTS AND PROCEDURAL HISTORY
During the period at issue, Fresenius sold equipment used to treat patients with End Stage Renal…
2Cases cited8 opinions
- K.S. v. StateIndiana Supreme Court · 2006
- State v. SprolesIndiana Supreme Court · 1996
- Higgins v. HaleIndiana Supreme Court · 1985
- State Ex Rel. Attorney General v. Lake Superior CourtIndiana Supreme Court · 2005
- Schloss v. City of IndianapolisIndiana Supreme Court · 1990
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Hutcherson v. WardIndiana Tax Court · 2013
- Fresenius USA Marketing, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2016