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BEASLEY v. KWATNEZ

No. 4-1281A205.

445 N.E.2d 1028 (1983)

Thomas BEASLEY, Individually and As Commissioner of the Indiana Department of State Revenue, Charles D. Loos, Individually and As Auditor of State of the State of Indiana, Julian L. Ridlen, Individually and As Treasurer of State of the State of Indiana, Appellants (Defendants below), v. Allen L. KWATNEZ, Appellee (Plaintiff below).

Court of Appeals of Indiana, Fourth District.

February 24, 1983.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., William Eric Brodt, Deputy Atty. Gen., Indianapolis, for appellants.

Judith T. Katz, Dann Pecar Newman, Talesnick & Kleiman, Indianapolis, for appellee.

CONOVER, Judge.

The Indiana Department of State Revenue, Auditor of State and Treasurer of State (State), appellants, appeal a judgment rendered in Marion Circuit Court in favor of Allen Kwatnez, Appellee, relieving him of delinquent sales tax liability.

We affirm in part and reverse in part.

ISSUES

1. Are the sales of certain snack items taxable under the Indiana Gross Retail Tax statute, Ind. Code 6-2.5-5-20?

2. Did the trial court...

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