Legal Opinion
Sony Music Entertainment, Inc. v. Indiana State Board of Tax Commissioners
Indiana Tax Court
Decided May 22, 1997No. 49T10-9411-TA-00250PublishedCited by 8 opinions
1Opinion of the Court
FISHER, Judge.
Petitioner, Sony Music Entertainment, Inc. (“Sony Music”) appeals from a final determination by the State Board of Tax Commissioners in which the State Board denied Sony Music an interstate commerce exemption from the property tax for certain of its personal property held in Indiana. Sony Music admits that the goods in question are commonly removed from their original packages but claims that they are removed only for repackaging for transshipment out of state. The State Board disagreed and held that the goods are not merely being repackaged for shipping purposes but are being…
2Cases cited10 opinions
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1993
- St. Mary's Medical Center of Evansville, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1989
- St. Mary's Medical Center of Evansville, Inc. v. State Board of Tax CommissionersIndiana Supreme Court · 1991
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Hyatt Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Indianapolis Fruit Co. v. Department of State RevenueIndiana Tax Court · 1998
- Tri-States Double Cola Bottling Co. v. Department of State RevenueIndiana Tax Court · 1999
- White River Environmental Partnership v. Department of State RevenueIndiana Tax Court · 1998
- Indiana Department of Revenue v. Interstate Warehousing, Inc.Indiana Supreme Court · 2003
3 more not listed; retrieve them via the Exa API.