Legal Opinion
Home Depot U.S.A., Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided July 28, 2008No. 49T10-0703-TA-11PublishedCited by 5 opinions
1Opinion of the Court
ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT
FISHER, J.
Home Depot U.S.A., Inc. (Home Depot) appeals from the final determination of the Indiana Department of State Revenue (Department) denying it a refund of state gross retail tax (sales tax) paid between February 1, 1999 and July 31, 2003 (the period at issue). The matter is currently before the Court on the parties’ cross-motions for summary judgment. The issue for the Court to decide is whether Home Depot is entitled to a sales tax refund pursuant to Indiana Code § 6-2.5-6-9.
FACTS
The following facts are undisputed. Home Depot, a…
2Cases cited4 opinions
- United National Insurance v. DePrizioIndiana Supreme Court · 1999
- UACC Midwest, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1996
- Williams v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Indiana Department of Revenue v. 1 Stop Auto Sales, Inc.Indiana Supreme Court · 2004
3Cited by5 opinions
- Home Depot USA v. STATE, DEPT. OF REVENUECourt of Appeals of Washington · 2009
- Home Depot USA, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2012
- Home Depot USA, Inc. v. Department of RevenueCourt of Appeals of Washington · 2009
- Magee v. the Home Depot U.S.A., 2100715 (ala.civ.app. 11-4-2011)Court of Civil Appeals of Alabama · 2011
- Home Depot U.S.A., Inc. v. N.C. Dep't of RevenueNorth Carolina Business Court · 2015