Taxpayers Lobby of Indiana, Inc. v. Orr

This case arose out of the passage of the House Enrolled Act No. 1143 by the first regular session of the 98th General Assembly, as an integral part of the so-called “tax package” enacted to restructure the Indiana tax laws. The Act, now Public Law No. 47, Acts of 1973, amends the Gross Income Tax Act of 1933 and is entitled, “An Act to Amend IC 1971, 6-2-1 concerning the gross income, sales and use tax.” The effect of the aforementioned act is to increase the rate of the state sales tax from 2% to 4%, as well as to create a new exemption from the tax for sales of food for human consumption.…