Enhanced Telecommunications Corp. v. Indiana Department of State Revenue

Enhanced Telecommunications Corp. (ETC) challenges the Department of State Revenue's (Department) imposition of Indiana's utility receipts tax (URT) on certain monies it received during the years ending December 31, 2003, December 31, 2004, and December 31, 2005 (the years at issue). The issues for the Court to decide are:

I. Whether money ETC collected from its customers in "subscriber line charges" and "federal univer sal service contribution recover ies" is subject to the URT; and

II. Whether distributions ETC received through various federal and state subsidy programs are subject to the URT.