INDIANA DEPT. REV. v. KITCHIN HOSPITALITY

No. 49S10-0808-TA-474.

907 N.E.2d 997 (2009)

INDIANA DEPARTMENT OF REVENUE, Appellant (Respondent below), v. KITCHIN HOSPITALITY, LLC, Appellee (Petitioner below).

Supreme Court of Indiana.

June 17, 2009.


Attorney(s) appearing for the Case

Gregory F. Zoeller, Attorney General of Indiana, Andrew W. Swain, Chief Counsel, Tax Section, Jessica E. Reagan, Deputy Attorney General, Indianapolis, IN, Attorneys for Appellant.

Randal J. Kaltenmark, Larry J. Stroble, Ziaaddin Mollabashy, Indianapolis, IN, Attorneys for Appellee.


On Petition for Review Pursuant to Appellate Rule 63(A)

SULLIVAN, Justice.

Indiana tax law was amended in 1992 to exempt hotels from paying sales tax on "tangible personal property" purchased by hotels that guests use up or otherwise consume such as soap, shampoo, tissue paper, and plastic cups. Kitchin Hospitality, LLC, a hotel operator, contends that a 2003 amendment to the tax law had the effect of extending this exemption to its purchases of electricity...

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