Legal Opinion
City of Anderson v. Indiana Department of State Revenue
Indiana Court of Appeals
Decided June 30, 1980No. 2-1078A344PublishedCited by 1 opinion
1Opinion of the Court
SHIELDS, Judge.
Appellant City of Anderson (City) appeals from an adverse judgment by the trial court raising the following issue:
Were purchases made during the years 1973 to 1975 for City-owned electrical and water utilities exempt from State gross retail tax and use tax?1
These facts are pertinent to the appeal. City is a municipal corporation that owns and operates electric and water utilities. December 19, 1975 it filed a claim for refund with the Indiana Department of State Revenue (Department) for sales and use taxes paid on purchases made for the water and electric utilities. Exhibits…
Also in this document: Concurrence.
2Cases cited12 opinions
- City of Logansport v. Public Service CommissionIndiana Supreme Court · 1931
- Chadwick, Treasurer v. City of CrawfordsvilleIndiana Supreme Court · 1940
- City of Huntington v. Northern Indiana Power Co.Indiana Supreme Court · 1937
- Indiana Dept. of St. Rev., Sales Tax Div. v. RCA Corp.Indiana Court of Appeals · 1974
- Aiken v. City of ColumbusIndiana Supreme Court · 1906
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Beasley v. KwatnezIndiana Court of Appeals · 1983