MIRANT SUGAR CREEK v. DEPT. OF STATE REV.

No. 71T10-0803-TA-18.

930 N.E.2d 697 (2010)

MIRANT SUGAR CREEK, LLC, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

June 16, 2010.


Attorney(s) appearing for the Case

Timothy D. Hernley, Richard J. Deahl, Barnes & Thornburg LLP, South Bend, IN, Attorneys for Petitioner.

Gregory F. Zoeller, Attorney General of Indiana, Nancy M. Hauptman, John D. Snethen, Deputy Attorneys General, Indianapolis, IN, Attorneys for Respondent.


ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT

FISHER, J.

Mirant Sugar Creek, LLC (Mirant) appeals the Indiana Department of State Revenue's (Department) denial of its claim for refund of Indiana's Utility Services Use Tax (the USUT) paid on its purchases of natural gas for the month of July, 2006 (the period at issue). The matter, before the Court on the parties' cross-motions for summary judgment, presents the following issues: (1) whether Mirant...

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