POLICY MANAGEMENT SYSTEMS CORP. v. DEPT. OF STATE REV.

Nos. 49T10-9705-TA-00151, 49T10-9705-TA-00152.

720 N.E.2d 20 (1999)

POLICY MANAGEMENT SYSTEMS CORPORATION, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

November 10, 1999.


Attorney(s) appearing for the Case

Padric Kelly O'Brien, Indianapolis, Indiana, Allen V. Doty, Policy Management Services Corporation, Columbia, South Carolina, Attorneys for Petitioner.

Jeffrey A. Modisett, Attorney General of Indiana, Vincent S. Mirkov, Deputy Attorney General, Indianapolis, Indiana, Attorneys for Respondent.


FISHER, J.

Petitioner Policy Management Systems Corporation (PMSC) challenges the final determination of the Indiana Department of State Revenue (Department) finding that PMSC owed certain gross income taxes for the tax years ending December 31, 1986, 1987 and 1988.1 Petitioner presents the following issue for the Court's consideration: whether amounts PMSC received from customers as reimbursements for advances PMSC made on behalf of its...

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