LAFAYETTE SQUARE AMOCO v. IND. STATE REV.

No. 49T10-0510-TA-83.

867 N.E.2d 289 (2007)

LAFAYETTE SQUARE AMOCO, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

May 24, 2007.


Attorney(s) appearing for the Case

Steven P. Meyer, Ball Eggleston PC, Lafayette, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, Andrew W. Swain, Special Counsel, Tax Section, Jennifer E. Gauger, Deputy Attorney General, Indianapolis, Attorneys for Respondent.


FISHER, J.

Lafayette Square Amoco, Inc. (LSA) appeals the final determination of the Indiana Department of State Revenue (Department) assessing it with gross retail tax (sales tax) liability on income received from oil changes performed during the 1999, 2000, and 2001 tax years (years at issue). The issues for the Court to decide are (1) whether the Department properly assessed sales tax on materials LSA used in oil changes performed during the years at issue, and...

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