Legal Opinion
Indiana Department of State Revenue v. Trump Indiana, Inc.
Indiana Supreme Court
Decided September 21, 2004No. 49S10-0310-TA-484PublishedCited by 7 opinions
1Opinion of the Court
ON PETITION FOR REVIEW FROM THE INDIANA TAX COURT.
BOEHM, Justice.
The Indiana Tax Court held that a boat assembled in Florida and transferred to Indiana for use as a casino riverboat is not personal property and therefore not subject to sales and use taxation in Indiana. We hold that a boat delivered to Indiana is taxable as "tangible personal property" for purposes of the Indiana sales and use tax, even though it is also subject to property tax as real property once it is in place as a casino riverboat.
Factual and Procedural Background
Trump Indiana, Inc. operates a casino riverboat at…
2Cases cited8 opinions
- Consolidation Coal Co. v. Indiana Department of State RevenueIndiana Supreme Court · 1991
- Indiana Department of State Revenue v. SafayanIndiana Supreme Court · 1995
- State Board of Tax Commissioners v. Indianapolis Racquet Club, Inc.Indiana Supreme Court · 2001
- UACC Midwest, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1996
- United States Lines, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1986
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Sharon Gill, on her own behalf and on behalf of the Estate of Gale Gill v. Evansville Sheet Metal Works, Inc.Indiana Supreme Court · 2012
- Miller Brewing Co. v. Indiana Department of State RevenueIndiana Supreme Court · 2009
- Indiana Department of Environmental Management v. Construction Managment Associates, L.L.C.Indiana Court of Appeals · 2008
- Lowe's Home Centers, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2014
- Indiana Department of State Revenue v. AOL, LLCIndiana Supreme Court · 2012
2 more not listed; retrieve them via the Exa API.