Hall v. Indiana Department of State Revenue

FISHER, Judge.

The petitioners, Keith and Mary Hall (the Halls), appeal the final determination of the respondent, the Indiana Department of State Revenue (the Department), assessing controlled substance excise tax (CSET) against the Halls, Like the petitioners in the other three decisions the court hands down today, Clifft v. Indiana Department of State Revenue (1994), Ind.Tax, 641 N.E.2d 682, Bailey v. Indiana Department of State Revenue (1994), Ind.Tax, 641 N.E.2d 695, and Hayse v. Indiana Department of State Revenue (1994), Ind.Tax, 641 N.E.2d 698, the Halls challenge the constitutionality…