Ameritech Publishing, Inc. v. Indiana Department of State Revenue

ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT

FISHER, J.

Three years ago, this Court issued an unpublished decision in which it held that, during a portion of the 1998 through 2008 tax years, Ameritech Publishing, Ines (APT) out-of-state purchases of paper and printing services and its in-state use of telephone directories were not subject to Indiana use tax. (See Jt. Stip. Facts 15, Ex. D (hereinafter, "Ameritech Publ'g, Inc. v. Indiana Dept. of State Revenue (API 1), No. 49T10-0305-TA-26, slip op., 855 N.E.2d 1096 (Ind. Tax Ct. Oct. 19, 2006), review denied" 1 .) Consequently, the…