Howland v. Indiana Department of State Revenue

Eric Howland (Howland) appeals the Indiana Department of State Revenue’s (Department) imposition of Indiana’s gross retail and use tax (sales tax) on money he received from installing satellite dishes during the 1991-1993 calendar years (years at issue). The sole issue in this case is whether Howland’s sale and installation of those satellite dishes are taxable “retail unitary transactions.”

FACTS AND PROCEDURAL HISTORY

During the years at issue, Howland was the sole proprietor of Total Home Entertainment in Whiteland, Indiana. Approximately 95% of Howland’s business consisted of selling and…