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WILLIAMS v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-0006-TA-79.

742 N.E.2d 562 (2001)

Christina L. WILLIAMS, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

February 8, 2001.

Attorney(s) appearing for the Case

Christina L. Williams, Okemos, MI, Petitioner Appearing pro se.

Steve Carter, Attorney General of Indiana, Indianapolis, Karen L. Hsu, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

Christina L. Williams challenges the Indiana Department of State Revenue's (Department) final determination that she is not entitled to a refund of Indiana gross retail (sales) tax that she paid when she purchased an automobile in Indiana. The sole issue for this Court's consideration is whether pursuant to IND.CODE ANN. Section 6-2.5-3-5 Williams is entitled to a refund of the gross retail tax that she paid on the automobile that she purchased in Indiana...

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