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HAMILTON SOUTHEASTERN v. DEPT., STATE REV.

No. 49T10-1210-TA-00068.

51 N.E.3d 458 (2016)

HAMILTON SOUTHEASTERN UTILITIES, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

April 29, 2016.

Attorney(s) appearing for the Case

Brett J. Miller , Bingham Greenebaum Doll LLP, Indianapolis, IN, Attorney for Petitioner.

Gregory F. Zoeller , Attorney General of Indiana, Evan W. Bartel , Jessica R. Gastineau , Deputy Attorneys General, Indianapolis, IN, Attorneys for Respondent.

ORDER ON PETITIONER'S MOTION FOR PARTIAL SUMMARY JUDGMENT

Hamilton Southeastern Utilities, Inc. challenges the Indiana Department of State Revenue's assessment of Indiana's utility receipts tax (URT) on connection fees it collected during the 2006, 2007, and 2008 tax years (the years at issue). This matter is currently before...

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