Legal Opinion
Faris Mailing, Inc. v. Indiana Department of State Revenue, Sales and Use Tax Division
Indiana Tax Court
Decided June 29, 1990No. 49T05-8909-TA-00037PublishedCited by 16 opinions
1Opinion of the Court
FISHER, Judge.
Faris Mailing, Inc., (Faris) appeals the Indiana Department of Revenue’s Letter of Findings denying its claim for a refund. Faris claimed a refund for sales and use tax assessed for the years of 1982 and 1983. 1 This matter is before the Court on the motions for summary judgment filed by each party.
During the assessment period, Faris, an Indiana corporation with its principal place of business located in Marion county, was in the business of processing or preparing items that are to be used for mailing or contained in a mailing for customers. For the years ending on December 31,…
2Cases cited18 opinions
- Foremost Life Insurance v. Department of InsuranceIndiana Supreme Court · 1980
- Park 100 Development Co. v. Indiana Department of State RevenueIndiana Supreme Court · 1981
- Progressive Construction & Engineering Co. v. Indiana & Michigan Electric Co.Indiana Court of Appeals · 1989
- Baker v. StateIndiana Court of Appeals · 1985
- Holland v. KingIndiana Court of Appeals · 1986
13 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Hatcher v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1990
- State Board of Accounts v. Indiana University FoundationIndiana Court of Appeals · 1995
- USAir, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Knauf Fiber Glass, GmbH v. State Board of Tax CommissionersIndiana Tax Court · 1994
11 more not listed; retrieve them via the Exa API.