Legal Opinion
USAir, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided August 2, 1989No. 49T05-8809-TA-00046PublishedCited by 13 opinions
1Opinion of the Court
FISHER, Judge.
USAir seeks a refund of use tax assessed and collected by the Department of Revenue for the years 1979 through 1982. The tax was imposed on USAir for food purchased within Indiana and furnished to passengers and crew members outside of Indiana during the course of interstate flights. USAir claims exemption from the use tax under three alternatives: (1) the food was purchased for resale within the meaning of IC 6-2.5-5-8; (2) the food was acquired for USAir's direct use or consumption in providing public transportation within the meaning of IC 6-2.5-5-27; or (3) the food…
2Cases cited11 opinions
- American Airlines, Inc. v. Department of RevenueIllinois Supreme Court · 1974
- Indiana Department of State Revenue v. Cave Stone, Inc.Indiana Supreme Court · 1983
- Sta-Ru Corp. v. MahinIllinois Supreme Court · 1976
- Taxpayers Lobby of Indiana, Inc. v. OrrIndiana Supreme Court · 1974
- Commonwealth v. United Airlines, Inc.Supreme Court of Virginia · 1978
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Hyatt Corp. v. Department of State RevenueIndiana Tax Court · 1998
- USAir, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- USAir, Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 1991
- Greensburg Motel Associates, L.P. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1998
8 more not listed; retrieve them via the Exa API.