INDIANA DEPT. OF STATE REVENUE v. AOL, LLC

No. 49S10-1108-TA-514.

963 N.E.2d 498 (2012)

INDIANA DEPARTMENT OF STATE REVENUE, Petitioner (Appellee below), v. AOL, LLC, Respondent (Appellant below).

Supreme Court of Indiana.

March 16, 2012.


Attorney(s) appearing for the Case

Gregory F. Zoeller , Attorney General of Indiana, Andrew W. Swain , Timothy A. Schultz , Deputy Attorneys General, Indianapolis, IN, Attorneys for Petitioner.

Jeffrey S. Dible , Indianapolis, IN, Martin I. Eisenstein , Stacy O. Stitham , Lewiston, ME, Attorneys for Respondent.


Shepard, Chief Justice.

Under a complex series of arrangements with people like paper suppliers, printers, and packagers, AOL procured promotional mailers it sent to Indiana residents. None of the players in these transactions, AOL says, should owe sales or use tax. The Tax Court agreed. We reverse.

Facts and Procedural History

AOL, LLC is an online service provider that allows its customers, known as members, to access the Internet, e-mail, instant...

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