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Legal Opinion

3551 Lafayette Road Corp. v. Indiana Department of State Revenue

Indiana Tax Court

Decided December 15, 1994No. 49T10-9403-TA-00095PublishedCited by 3 opinions

1Opinion of the Court

FISHER, Judge.

8551 Lafayette Road Corporation, d/b/a Brad's Gold Show Club, and BDH Entertainment Corporation, d/b/a as Brad's Brass Flamingo (collectively the Clubs), appeal the final determination of the Indiana Department of State Revenue (the Department), assessing them with sales and use tax lability for the years 1990, 1991, and 1992 (years in issue).

ISSUE

Whether the Department may assess sales and use tax on tokens used to pay for table dances in the Clubs' VIP Lounges.

FACTS AND PROCEDURAL POSTURE

The Clubs operate two adult establishments in Indianapolis, Indiana, which provide food,…

2Cases cited6 opinions

  1. State v. GriffinIndiana Supreme Court · 1948
  2. Maurer v. Indiana Department of State RevenueIndiana Tax Court · 1993
  3. Shoup Buses, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
  4. Knauf Fiber Glass, GmbH v. State Board of Tax CommissionersIndiana Tax Court · 1994
  5. Bailey v. StateIndiana Supreme Court · 1904

1 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Matonovich v. State Board of Tax CommissionersIndiana Tax Court · 1999
  2. Pedcor Investments-1990-XIII, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1999
  3. Indiana Eby-Brown Co. v. Indiana Department of State RevenueIndiana Tax Court · 1995

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