CARROLL COUNTY REMC v. DEPT. OF REVENUE

No. 49T10-0003-TA-32.

838 N.E.2d 564 (2005)

CARROLL COUNTY RURAL ELECTRIC MEMBERSHIP CORPORATION, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

December 2, 2005.


Attorney(s) appearing for the Case

David S. Richey, Randolph G. Holt, Parr Richey Obremskey & Morton, Indianapolis, for Petitioner.

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


FISHER, J.

Carroll County Rural Electric Membership Corporation (Carroll County REMC) appeals the final determination of the Indiana Department of State Revenue (Department) holding that as of January 14, 2000, Carroll County REMC's purchase of the trade publication, The Electric Consumer, would be subject to the state gross retail (sales) tax. The parties have presented the following issue on appeal: whether The Electric Consumer is a newspaper and...

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