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MILLER PIPELINE v. DEPT. OF STATE REVENUE

No. 49T10-1012-TA-64.

995 N.E.2d 733 (2013)

MILLER PIPELINE CORPORATION, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

August 9, 2013.

Attorney(s) appearing for the Case

Robert A. Romack , Dan R. Dunbar , Dunbar & Romack, Franklin, IN, Attorneys for Petitioner.

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

ORDER ON PETITIONER'S MOTION FOR PARTIAL SUMMARY JUDGMENT

FISHER, Senior Judge.

Miller Pipeline Corporation appeals the Indiana Department of State Revenue's final determination denying its claim for refund of gross retail (sales) and use tax paid between 2005 and 2007. The matter is currently before the Court on Miller Pipeline's motion for partial summary judgment (Motion), which the Court denies.

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