Legal Opinion
Greensburg Motel Associates, L.P. v. Indiana Department of State Revenue
Indiana Tax Court
Decided March 4, 1994No. 49T10-9203-TA-00007PublishedCited by 9 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioners, Greensburg Motel Associates, L.P., d/b/a Lees Inn-Greensburg and Merrillville Motel Associates, L.P., d/b/a Lees Inn-Merrillville (collectively “Lees Inns”), appeal the final determination of the Respondent, the Indiana Department of State Revenue (the Department). The Department denied Lees Inns’ claims for refund of gross retail tax (sales tax) for 1985 through April of 1991.
ISSUES
I. Whether Lees Inns’ purchases of consumable items, non-consumable items, and utilities are exempt from the sales tax as purchases for resale or leasing under IND. CODE 6-2.5-5-8.
II.…
2Cases cited15 opinions
- Nordlinger v. HahnSupreme Court of the United States · 1992
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- General Motors Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Hoosier Energy Rural Electric Cooperative, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1988
- Hoosier Energy Rural Electric Cooperative, Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 1991
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Hyatt Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Shoup Buses, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Adamar v. Director, Division of TaxationNew Jersey Tax Court · 1997
- Galligan v. Indiana Department of State RevenueIndiana Tax Court · 2005
- Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1998
4 more not listed; retrieve them via the Exa API.