Indiana Eby-Brown Co. v. Indiana Department of State Revenue

FISHER, Judge.

Indiana Eby-Brown Co. (Eby-Brown) appeals a final determination of the Indiana Department of State Revenue (the Department), assessing a cigarette tax liability for the period of August 28, 1989, through May 1, 1992 (the audit period).

ISSUE

Whether a cigarette distributor is liable for cigarette tax on cigarettes lost, stolen, or otherwise missing, from its possession.

FACTS AND PROCEDURAL POSTURE

Eby-Brown, an Indiana corporation with its principal place of business in Indianapolis, is a cigarette distributor as defined in IND. CODE 6-7-1-6. Joint Stipulation at 13. Eby-Brown…