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IND. DEPT. OF STATE REVENUE v. TRUMP IND.

No. 49S10-0310-TA-484.

814 N.E.2d 1017 (2004)

INDIANA DEPARTMENT OF STATE REVENUE, Appellant (Respondent below), v. TRUMP INDIANA, INC., Appellee (Petitioner below).

Supreme Court of Indiana.

September 21, 2004.

Attorney(s) appearing for the Case

Steve Carter, Attorney General of Indiana, Joby Jerrells, Nandita G. Shepherd, Deputy Attorney General, Indianapolis, IN, Attorneys for Appellant.

Jeffrey S. Dible, Michael T. Bindner, Indianapolis, IN, Attorneys for Appellee.

Stephen H. Paul, Brent A. Auberry, Indianapolis, IN, Amicus Curiae RDI/Caesars Riverboat Casino, LLC.

ON PETITION FOR REVIEW FROM THE INDIANA TAX COURT.

BOEHM, Justice.

The Indiana Tax Court held that a boat assembled in Florida and transferred to Indiana for use as a casino riverboat is not personal property and therefore not subject to sales and use taxation in Indiana. We hold that a boat delivered to Indiana is taxable as "tangible personal property" for purposes of the Indiana sales and use tax, even though it is also subject to property tax as real...

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