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BLACK BEAUTY TRUCKING INC. v. IND. DEPT. OF STATE REV.

Nos. 49T05-8706-TA-00026, 49T05-8706-TA-00027.

527 N.E.2d 1163 (1988)

BLACK BEAUTY TRUCKING, Inc. et al., Petitioners, v. INDIANA DEPARTMENT OF STATE REVENUE, et al., Respondents. George Transfer, Inc., et al., Petitioners, v. State of Indiana, et al., Respondents.

Tax Court of Indiana.

January 7, 1988.

Attorney(s) appearing for the Case

Norman R. Garvin, Andrew K. Light, James H. Hanson, Scopelitis, Garvin & Wickes, Indianapolis, Robert A. Hirsch, Nat. Private Trucking Ass'n, Alexandria, Va., James E. Bourne, J. Anthony Goebel, Wyatt, Tarrant, Combs & Orbison, New Albany, Daniel R. Barney, Robert Digges, Jr., ATA Litigation Center, Alexandria, Va., for petitioners.

Linley E. Pearson, Atty. Gen. by James R. Green, Terry Duga, Deputy Attys. Gen., Indianapolis, for respondents.

FISHER, Judge.

The taxpayers seek partial summary judgment declaring the Indiana supplemental highway user fee (SHU tax), IC 6-6-8-1 et seq., unconstitutional under the Commerce Clause of the United States Constitution. The taxpayers contend that unapportioned flat taxes, such as the SHU tax, inherently discriminate against interstate commerce. The department contends that summary judgment is inappropriate because a genuine issue of material fact exists as...

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