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MILLER PIPELINE v. INDIANA DEPT. OF STATE

No. 49T10-1012-TA-00064.

52 N.E.3d 973 (2016)

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

Tax Court of Indiana.

May 19, 2016.

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 Reagan Gastineau , John P. Lowrey , Deputy Attorneys General, Indianapolis, IN, Attorneys for Respondent.

Miller Pipeline Corporation has appealed from the Indiana Department of State Revenue's denial of its claim for refund of sales/use taxes remitted for the 2006 and 2007 tax years (the years at issue). The issue before the Court is whether the Department erred in denying that refund claim.

FACTS AND PROCEDURAL HISTORY...

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