BELTERRA RESORT IND. v. INDIANA DEPT. REV.

No. 49T10-0605-TA-49.

900 N.E.2d 513 (2009)

BELTERRA RESORT INDIANA, LLC, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

February 4, 2009.


Attorney(s) appearing for the Case

Stephen H. Paul, Brent A. Auberry, Fenton D. Strickland, Baker & Daniels LLP, Indianapolis, IN, Attorneys for Petitioner.

Gregory F. Zoeller, Attorney General of Indiana, John D. Snethen, Matthew R. Nicholson, Deputy Attorneys General, Indianapolis, IN, Attorneys for Respondent.


ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT1

FISHER, J.

Belterra Resort Indiana, LLC (Belterra) appeals the Indiana Department of State Revenue's (Department) proposed assessment of use tax for the 2000 tax year (year at issue). Although the parties raise several issues in their motions, the dispositive issue in this case is whether Belterra's acquisition of its riverboat casino is subject to use tax.

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