MAURER v. INDIANA DEPT. OF STATE REVENUE

No. 82T10-9203-TA-00009.

607 N.E.2d 985 (1993)

Sol MAURER, Petitioner, v. INDIANA Department of State Revenue, Respondent.

Tax Court of Indiana.

February 5, 1993.


Attorney(s) appearing for the Case

James A. Kornblum, Lockyear & Kornblum, Evansville, for petitioner.

Pamela Carter, Atty. Gen., David A. Arthur, Deputy Atty. Gen., Indianapolis, for respondent.


FISHER, Judge.

In a case of first impression in Indiana, Petitioner Sol Maurer appeals the final determination by the Respondent, the Indiana Department of State Revenue (the Department), denying Maurer's claim for refund of gross retail/use tax. The issue presented is whether Maurer, as the winner of a prize in a charity raffle, is liable for sales or use tax on the prize he received or on the ticket that gave him the chance to win that prize. He is not.

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