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INDIANA DEPT. OF STATE REVENUE v. BELTERRA RESORT IND., LLC

No. 49S10-1010-TA-519.

935 N.E.2d 174 (2010)

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

Supreme Court of Indiana.

October 5, 2010.

Attorney(s) appearing for the Case

Gregory F. Zoeller , Attorney General of Indiana, John D. Snethen , Matthew R. Nicholson , Timothy A. Schultz , Jennifer E. Gauger , Andrew W. Swain , Deputy Attorney Generals, Indianapolis, IN, Attorneys for Petitioner.

S tephen H. Paul , Jon B. Laramore , Brent A. Auberry , Fenton D. Strickland , Baker & Daniels LLP, Indianapolis, IN, Attorneys for Respondent.

RUCKER, Justice.

In this opinion we address the question of whether a contribution by a parent corporation to the capital of its subsidiary is automatically excluded from Indiana use tax. We conclude it is not.

Facts and Procedural History

Belterra Resort Indiana, LLC ("Belterra") is a Nevada corporation that owns and operates a hotel and riverboat casino in Switzerland County. Pinnacle Entertainment Inc. ("Pinnacle"), a Delaware corporation, is...

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