Miller Pipeline Corporation v. Indiana Department of State Revenue

FISHER, Senior Judge.

Miller Pipeline Corporation has appealed from the Indiana Department of State Revenue’s denial of its claim for refund of sales/use taxes remitted for the 2006 and 2007 tax years (the years at issue). The issue before the Court is whether the Department erred in denying that refund claim.

FACTS AND PROCEDURAL HISTORY

Miller Pipeline, an underground utility contractor, installs, removes, and repairs underground gas, water, and sewer pipelines. In 2008, Miller Pipeline filed several claims with the Department seeking refunds of the sales or use taxes it remitted on various…