LOWE'S HOME CTRS v. DEPT. OF STATE REVENUE

No. 49T10-1201-TA-6.

23 N.E.3d 52 (2014)

LOWE'S HOME CENTERS, LLC, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

December 19, 2014.


Attorney(s) appearing for the Case

E. Kendrick Smith , John M. Allan , Jones Day, Atlanta, GA, Kristen M. Carroll , Kightlinger & Gray, LLP, Indianapolis, IN, Attorneys for Petitioner.

Gregory F. Zoeller , Attorney General of Indiana, John P. Lowrey , Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.


ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT

Lowe's Home Centers, LLC (Lowes) challenges the Indiana Department of State Revenue's assessment of Indiana's gross retail tax (sales tax) on construction material it incorporated into its customers' real property during the tax years ending on December 31, 2007, 2008,...

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