1 Stop Auto Sales, Inc. v. Indiana Department of State Revenue

1 Stop Auto Sales, Inc. (1 Stop) appeals the final determination of the Indiana Department of State Revenue (Department) denying it a refund of state gross retail tax (sales tax) under Indiana Code Section 6-2.5-6-9, Indiana's "Bad Debt" statute, for the 1998-1997 tax years. The parties raise three issues, which the Court restates as: }

I. Whether the Court has jurisdiction over 1 Stop's 1998 refund claim;

Whether 1 Stop is entitled to a bad debt deduction pursuant to Indiana Code § 6-2.5-6-9; and

Whether a bad debt deduction under Indiana Code § 6-2.5-6-9 must equal the amount of Indiana bad…