Hamilton Southeastern Utilities, Inc. v. Indiana Department of State Revenue

ORDER ON PETITIONER’S MOTION FOR PARTIAL SUMMARY JUDGMENT

WENTWORTH, J.

Hamilton Southeastern Utilities, Inc. challenges the Indiana Department of State Revenue’s assessment of Indiana’s utility receipts tax (URT) on connection fees it collected during the 2006, 2007, and 2008 tax years (the years at issue). This matter is currently before the Court on Hamilton Southeastern’s motion for partial summary judgment, which presents one issue: whether the amount of Hamilton Southeastern’s nontaxable connection fees is subject to URT because it was not separated from its taxable receipts on its…