Indiana Bell Telephone Co. v. Indiana Department of State Revenue

FISHER, Judge.

The Petitioner, Indiana Bell Telephone Company, Inc. (Indiana Bell), appeals the final determination of the Respondent, the Indiana Department of State Revenue (the Department), denying Indiana Bell's claim for refund of gross retail tax paid for 1988 on White Pages Telephone Directories (Directories).

ISSUE

Whether Indiana Bell's purchase of Directories, for distribution to its customers pursuant to the Indiana Utility Regulatory Commission's regulation and tariff provisions, is exempt from gross retail tax under IND. CODE 6-2.5-5-8 as a "sale for resale, rental or lease."

FACTS

Ind…