SUMMIT CLUB, INC. v. IND. DEPT. OF STATE REVENUE

No. 02T05-8802-TA-00005.

528 N.E.2d 129 (1988)

SUMMIT CLUB, Inc., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

September 9, 1988.


Attorney(s) appearing for the Case

N. Reed Silliman, Baker & Daniels & Shoaff, Fort Wayne, for petitioner.

Linley E. Pearson, Atty. Gen. by Marilyn S. Meighen, Deputy Atty. Gen., Indianapolis, for respondent.


FISHER, Judge.

Summit Club appeals the final determination of the Department of Revenue, which denied Summit Club's claim for refund of sales tax paid on 15% gratuity service charges.

The parties stipulated the facts as follows. Summit Club is a not-for-profit private club located in Fort Wayne, Indiana. It operates a restaurant and bar for its members.

Summit Club's board of directors adopted house rules, including the following:

CASH, TIPPING...

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