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SHERWIN-WILLIAMS v. DEPT. OF STATE REVENUE

No. 49T10-9412-TA-00273.

673 N.E.2d 849 (1996)

The SHERWIN-WILLIAMS COMPANY, an Ohio Corp., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, and Kenneth L. Miller, as Commissioner, Respondents.

Tax Court of Indiana.

December 2, 1996.

Attorney(s) appearing for the Case

R. Robert Stommel, Lewis & Wagner, Indianapolis, Michael T. Cummins, Joseph F. Timmons, The Sherwin-Williams Co., Cleveland, OH, for Petitioner.

Pamela Carter, Attorney General, Ted J. Holaday, Deputy Attorney General, Indianapolis, for Respondents.

FISHER, Judge.

The Sherwin-Williams Company (Sherwin-Williams) appeals the final determination of the Indiana Department of State Revenue (Department) denying its claim for refund of supplemental corporate net income taxes and adjusted gross income taxes for the years 1985 and 1986.

ISSUE

Whether the denominator of Sherwin-Williams' sales factor should be increased to include the principal or capital element of investments made outside of...

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