Indiana Department of State Revenue v. Troy

The records of plaintiff-appellee, a contractor, were audited by defendant-appellant, the Indiana Department of State Revenue (hereinafter Revenue Department). As a result of that audit the Revenue Department concluded that no gross retail tax (commonly referred to as “sales tax”) had been paid by the contractor to various Indiana Retailers from whom building supplies were purchased during the period 1965 to 1968. 1 The Revenue Department assessed the contractor $2150.08 in Indiana use taxes and penalties for these purchases. The Contractor filed a protest, was denied a hearing, and…