United Parcel Service, Inc. v. Indiana Department of State Revenue

ORDER ON PETITIONER’S MOTION FOR SUMMARY JUDGMENT

FISHER, Senior Judge.

United Parcel Service, Inc. (UPS) challenges the Indiana Department of State Revenue’s denial of its refund claim for the 2000 tax year and its assessment of additional corporate income tax for the 2001 tax year (“the years at issue”). The mat*21ter, currently before the Court on UPS’s motion for summary judgment, presents two issues which the Court restates as: 1) whether foreign reinsurance companies must be physically present in Indiana to satisfy the statutory requirement of “doing business” under Indiana Code § 27-1-18-2;…