Legal Opinion
Hyatt Corp. v. Department of State Revenue
Indiana Tax Court
Decided June 24, 1998No. 49T10-9601-TA-00001PublishedCited by 23 opinions
1Opinion of the Court
FISHER, Judge.
Hyatt Corp. (Hyatt) appeals a final determination of the Department of State Revenue (Department) denying its claim for refund for use taxes paid on its food purchases during 1986 through 1988.
FACTS AND PROCEDURAL HISTORY
Hyatt operates a major hotel chain. In the course of its hotel business, Hyatt purchases unprepared food in order to prepare and serve complimentary meals to members of its Regency Club and its employees. Hyatt paid use tax on the food that it purchased during 1986 through 1988. Subsequently, the Department audited Hyatt and issued a notice of proposed…
2Cases cited16 opinions
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Taxpayers Lobby of Indiana, Inc. v. OrrIndiana Supreme Court · 1974
- Roehl Transport, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- USAir, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1993
11 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Horseshoe Hammond, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2007
- Matonovich v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Pedcor Investments-1990-XIII, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Hunt Corp. v. Department of State RevenueIndiana Tax Court · 1999
- Mynsberge v. Department of State RevenueIndiana Tax Court · 1999
18 more not listed; retrieve them via the Exa API.