Hamilton Southeastern Utilities, Inc. v. Indiana Department of State Revenue

ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT

WENTWORTH, J.

Hamilton Southeastern Utilities, Inc. challenges the Indiana Department of State Revenue’s assessment of Indiana’s utility receipts tax (URT) on system development charges and connection fees it collected during the 2G06, 2007, and 2008 tax years (the years at issue). This matter is currently before the Court on the parties’ cross-motions for summary judgment, which present one issue: whether Hamilton Southeastern’s system development charges and connection fees are gross receipts subject to the URT.

FACTS AND PROCEDURAL HISTORY 1