Miller Brewing Co. v. Indiana Department of State Revenue

Miller Brewing Company (Miller) appeals the final determination of the Indiana Department of State Revenue (Department), denying its claims for refund of Indiana adjusted gross income tax and supplemental net income tax (collectively, adjusted gross income tax) paid during the 1994-1996 tax years (years at issue) 1 The matter is currently before the Court on Miller's motion for summary judgment. The issue for the Court to decide is whether Miller's sales of products, which were transported by common carriers to its Indiana customers, were made in Indiana and therefore subject to Indiana…