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1 STOP AUTO SALES v. DEPT. OF STATE REV.

No. 49T10-9809-TA-108.

779 N.E.2d 614 (2002)

1 STOP AUTO SALES, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

December 2, 2002.

Attorney(s) appearing for the Case

B. Keith Shake, Henderson Daily Withrow & Devoe, Indianapolis, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, Joel Schiff, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

1 Stop Auto Sales, Inc. (1 Stop) appeals the final determination of the Indiana Department of State Revenue (Department) denying it a refund of state gross retail tax (sales tax) under Indiana Code Section 6-2.5-6-9, Indiana's "Bad Debt" statute, for the 1993-1997 tax years. The parties raise three issues, which the Court restates as:

I. Whether the Court has jurisdiction over 1 Stop's 1993 refund claim...

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