Sunshine Promotions, Inc. v. Ridlen

CONOVER, Judge.

Plaintiff-Appellant Sunshine Promotions, Inc. (Sunshine) appeals an adverse judgment sustaining the constitutional validity of IND.CODE 25-9-1-22.5; 1 denying refund of $80,726.16 in taxes paid; and assessing additional tax of $809.70.

We affirm.

ISSUE

The sole issue raised here is whether L.C. 25-9-1-22.5 denies promoters of closed circuit telecasts for which tickets are sold equal protection of the law in contravention of Indiana Constitution Article 1, § 23 2 and U.S. Constitution, Amendment 14, § 1. 3

FACTS

The facts were stipulated by the parties.

Sunshine presented boxing…