Richardson's RV Inc. v. Indiana Department of State Revenue

ORDER ON PETITIONER’S MOTION FOR SUMMARY JUDGMENT

WENTWORTH, J.

Richardson’s RV Inc. has appealed the Indiana Department of State Revenue’s final determination that it properly assessed additional sales tax liabilities for the 2010, 2011, and 2012 tax years. The matter is currently before the Court on Richardson’s’ Motion for Summary Judgment, which the Court grants.

FACTS AND PROCEDURAL HISTORY 1

Richardson’s is an Indiana corporation that owns and operates a recreational vehicle dealership in Middlebury, Indiana. (See Pet’r Des’g Evid., App, 1 ¶¶ 6, 7, 10.) During the years at issue,…