Southern Indiana Gas & Electric Co. v. Indiana Department of State Revenue

The Petitioners, Southern Indiana Gas and Electric Company (SIGECO) and Vee-tren Corporation, successor in interest to SIGCORP, Inc. (SIGCORP), appeal the Indiana Department of State Revenue's (Department) final determination assessing them with an additional supplemental net income tax lability for the years ending December 31, 1995 and December 31, 1996 (the years at issue). The issue for the Court to decide is whether, for purposes of calculating Indiana supplemental net income tax liability, the Petitioners sales of natural gas to out-of-state purchasers should be excluded from the…