Legal Opinion
Haas Publishing Co. v. Indiana Department of State Revenue
Indiana Tax Court
Decided October 6, 2005No. 49T10-0309-TA-47PublishedCited by 2 opinions
1Opinion of the CourtFisher, J.
Haas Publishing Company (Haas) appeals the final determination of the Indiana Department of State Revenue (Department) assessing it with use tax for the 1998, 1999, and 2000 tax years (the years at issue). The issue for this Court to decide is whether Haas's publications are free distribution newspapers thereby making its production costs exempt from the use tax pursuant to Indiana Code § 6-2.5-5-81.
FACTS AND PROCEDURAL HISTORY
Haas is a Delaware corporation with its principal place of business in New York, New York. During the years at issue, Haas published and distributed free-of-charge…
2Cases cited10 opinions
- Commonwealth v. Zone Book, Inc.Massachusetts Supreme Judicial Court · 1977
- Smith v. HitchcockSupreme Court of the United States · 1912
- Snyder v. Indiana Department of State RevenueIndiana Tax Court · 2000
- Institute for Scientific Information, Inc. v. United States Postal ServiceCourt of Appeals for the Third Circuit · 1977
- Rhoade v. Indiana Department of State RevenueIndiana Tax Court · 2002
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3Cited by2 opinions
- Carroll County Rural Electric Membership Corp. v. Indiana Department of State RevenueIndiana Tax Court · 2005
- Tell City Boatworks, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2020