Indiana Department of Revenue v. Miller Brewing Co.

Justice, RUCKER,

dissenting.

The Tax Court determined that Indiana Code section 6-3-2-2(e)(l) is ambiguous. And I agree. Acknowledging Miller’s argument in this regard the court had this to say:

*805Under one construction, Miller explains, the statutory language can be construed to mean that a sale is an Indiana sale if the property’s purchaser is domiciled or has a business situs in Indiana, no matter where the merchandise is shipped or delivered; under the other construction, however, the statutory language can be construed to mean that a sale is an Indiana sale if the property is delivered or…