J&J VENDING v. DEPT. OF STATE REVENUE

No. 49T10-9309-TA-00076.

673 N.E.2d 1203 (1996)

J & J VENDING, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

November 26, 1996.


Attorney(s) appearing for the Case

Stephen H. Paul and Janet Madden Charles, Baker & Daniels, Indianapolis, for Petitioner.

Pamela Carter, Attorney General of Indiana and Joel Schiff, Deputy Attorney General, Indianapolis, for Respondent.


FISHER, Judge.

J & J Vending, Inc. ("J & J") appeals the final determination of the Indiana Department of State Revenue denying its claim for a refund of Gross Retail Tax (sales tax) paid to the Department.

ISSUES

I. Whether items sold through vending machines are subject to Indiana's Gross Retail Tax.

II. Whether the Gross Retail Tax, as applied to vending machine operators, violates...

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