Legal Opinion
Harlan Sprague Dawley, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided December 29, 1992No. 49T05-9007-TA-00038PublishedCited by 54 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Harlan Sprague Dawley, Inc. (HSD), appeals the denial of its claim for refund of gross retail and use taxes (sales taxes) assessed by the Respondent, Indiana Department of State Revenue (the Department). The matter is before the court on the parties’ several motions for partial summary judgment.
ISSUES
The parties’ motions raise the following issues:
I. Whether HSD’s operations fall within the terms of the exemption provisions of IND.CODE 6-2.5-5-1, 6-2.5-5-2, 6-2.5-5-3, 6-2.5-5-5.1, and 6-2.5-5-6.
II. Whether HSD is entitled to the sales tax exemption under IND.CODE…
2Cases cited65 opinions
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- Smith v. GoguenSupreme Court of the United States · 1974
- Morton v. RuizSupreme Court of the United States · 1974
- Pension Benefit Guaranty Corporation v. LTV Corp.Supreme Court of the United States · 1990
- Williams v. United StatesSupreme Court of the United States · 1951
60 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Harlan Sprague Dawley, Inc. v. S.E. Lab Group, Inc.Indiana Court of Appeals · 1994
- Indiana Waste Systems of Indiana, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Hyatt Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1993
49 more not listed; retrieve them via the Exa API.