Indiana Department of Revenue v. Miller Brewing Co.

MASSA, Justice.

This appeal is the latest iteration of a decade-long dispute between the Miller Brewing Company and the Indiana Department of Revenue over Miller’s Indiana adjusted gross income tax liability. The Department here appeals the Tax Court’s determination that Miller owes no tax on certain sales to Indiana customers. We reverse.

Facts and Procedural History

Miller Brewing Company is a Wisconsin corporation engaged in the production and sale of malt beverage products. It is headquartered in Milwaukee and operates breweries in various other states. Under Indiana law, corporations like…