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DEPT. OF STATE REVENUE v. RENT-A-CENTER

No. 49S10-1112-TA-683.

963 N.E.2d 463 (2012)

INDIANA DEPARTMENT OF STATE REVENUE, Petitioner (Respondent below), v. RENT-A-CENTER EAST, INC., Respondent (Petitioner below).

Supreme Court of Indiana.

March 9, 2012.

Attorney(s) appearing for the Case

Gregory F. Zoeller , Attorney General of Indiana, John D. Snethen , Andrew W. Swain , Deputy Attorneys General, Indianapolis, IN, Attorneys for Petitioner.

Francina A. Dlouhy , Jon Laramore , Indianapolis, IN, Attorneys for Respondent.

On Petition for Review from the Indiana Tax Court, No. 49T10-0612-TA-106, The Honorable Martha Blood Wentworth, Judge

SHEPARD, Chief Justice.

The Indiana Department of State Revenue conducted an audit of a taxpayer corporation, concluded that the corporation's 2003 tax return did not fairly represent its income from Indiana sources, and proposed an assessment of additional tax liability. On the corporation's appeal...

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