Asplundh Tree Expert Co. v. Indiana Department of State Revenue

ORDER ON PETITIONER’S MOTION FOR PARTIAL SUMMARY JUDGMENT

WENTWORTH, J.

Asplundh Tree Expert Company has appealed the, Indiana Department of State Revenue’s denials of its claims for a refund of use tax. The matter is currently before the Court on Asplundh’s Motion for Partial Summary Judgment. Asplundh’s Motion presents two issues that the Court restates as: 1) whether Asplundh properly paid Indiana use tax on its out-of-state purchases of commercial motor vehicles; and if so, 2) whether the imposition.of use tax violated the Commerce Clause of the United States Constitution. Finding that…