Fresenius USA Marketing, Inc. v. Indiana Department of State Revenue

' ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY ; JUDGMENT

WENTWORTH, J.

Fresenius USA Marketing; Inc. has appealed the Indiana Department of State Revenue’s denial of its claim for' refund of gross retail (sales) tax remitted on its sales of durable medical equipment and supplies to Indiana clinics between January 1, 2004, and October 31, 2007 (the Period at Issue). The matter, currently before the'Court on the parties’ cross-motions for summary judgment, presents one dispositive issue: whether the Department is bound by its published ruling interpreting the exemption provided by Indiana Code §…