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FARIS MAILING v. DEPT. OF STATE REVENUE

No. 49T05-8909-TA-00037.

557 N.E.2d 713 (1990)

FARIS MAILING, Inc., Petitioner, Taxpayer, v. THE INDIANA DEPARTMENT OF STATE REVENUE, Sales and Use Tax Division, and the State of Indiana, Respondent.

Tax Court of Indiana.

June 29, 1990.

Attorney(s) appearing for the Case

Stephen K. Miller, James K. Gilday, Miller, Faires, Hebert, Woddell & Baker, P.C., Indianapolis, for petitioner, taxpayer.

Linley E. Pearson, Atty. Gen. by Lynn A. Francis, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

Faris Mailing, Inc., (Faris) appeals the Indiana Department of Revenue's Letter of Findings denying its claim for a refund. Faris claimed a refund for sales and use tax assessed for the years of 1982 and 1983.1 This matter is before the Court on the motions for summary judgment filed by each party.

During the assessment period, Faris, an Indiana corporation with its principal place of business located in Marion county...

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