Trump Indiana, Inc. v. Indiana Department of State Revenue

Trump Indiana, Inc. (Trump) appeals from the Indiana Department of State Revenue’s (Department) proposed assessment for use tax (including penalties and interest) in the amount of approximately $1.8 million for 1996 and 1997 (the years at issue). The case is before the Court on the parties’ cross-motions for summary judgment, which raise the following issues:

I. Whether Trump is entitled to the public transportation exemption for its purchase of personal property for its riverboat;

II. Whether Trump is entitled to the equipment exemption for its purchase of a hotdog bun warmer and a microwave…