Aztec Partners, LLC v. Indiana Department of State Revenue

This case examines whether the electricity that Aztec Partners, LLC used to power certain equipment between January 1, 2010, and March 31, 2011 (the period at issue) was subject to Indiana sales tax. 1 The Court finds that it was not.

FACTS AND PROCEDURAL HISTORY

Aztec, a domestic limited liability company, operates nineteen Qdoba Mexican Restaurants in Indiana. (See Jt. Stip. ¶ 1; Resp’t Des’g Evid., Ex. N at 1; Pet’r Trial Ex. 1 ¶¶ 1, 3.) Aztec’s employees prepare certain food items, such as salsa, chicken, chorizo, eggs, rice, lettuce, and tortilla chips, that are ultimately combined into…