Economy Oil Corp. v. Indiana Department of State Revenue

The defendant-appellant (Department) is appealing a judgment allowing the plaintiff-appellee (Economy) to recover payments assessed for unreported tax liability. The two issues raised in the appeal are :1

*6611. Whether the Motor Fuel Tax Law levies the exclusive excise tax on the sales of motor fuel, and

2. Whether Economy’s business records were sufficient to establish the amount of its’ exempt sales.

We reverse as to the first issue and affirm as to the latter.

The facts pertinent to the appeal are that Economy is a petroleum distributor which operates four service stations as well as tank wagons…