ENHANCED TELECOMMUN. v. DEPT. STATE REVENUE

No. 49T10-0801-TA-1.

916 N.E.2d 313 (2009)

ENHANCED TELECOMMUNICATIONS CORP., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

November 5, 2009.


Attorney(s) appearing for the Case

Larry J. Stroble, Randal J. Kaltenmark, Ziaaddin Mollabashy, Barnes & Thornburg LLP, Indianapolis, IN, Attorneys for Petitioner.

Gregory F. Zoeller, Attorney General of Indiana, Jessica E. Reagan, Jennifer E. Gauger, Deputy Attorneys General, Indianapolis, IN, Attorneys for Respondent.


FISHER, J.

Enhanced Telecommunications Corp. (ETC) challenges the Department of State Revenue's (Department) imposition of Indiana's utility receipts tax (URT) on certain monies it received during the years ending December 31, 2003, December 31, 2004, and December 31, 2005 (the years at issue). The issues for the Court to decide are:

I. Whether money ETC collected from its customers in "subscriber line charges" and "federal universal

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